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2019 (4) TMI 848 - HC - GSTPrinciples of natural justice - ex-parte order - the petitioners were told that the hearing would take place on 8.4.2019, however, the impugned order has been passed on 5.4.2019 - Held that - Issue Notice and Notice as to interim relief, returnable on 15th April, 2019 - On the returnable date, the respondents shall state as to on what date, an opportunity of hearing in connection with the notice under section 130 of the CGST Act was granted to the petitioners.
Issues:
1. Breach of principles of natural justice in passing the impugned order under section 130 of the Central Goods and Services Tax Act, 2017. Analysis: The petitioners, represented by Mr. D. K. Trivedi, contended that they were called for a hearing regarding a notice under section 130 of the CGST Act on 5.4.2019. They had submitted a reply on 4.4.2019, but the concerned authority was unavailable on the hearing date. Despite being informed that the hearing would be on 8.4.2019, the impugned order was issued on 5.4.2019, allegedly violating the principles of natural justice. In response to the submissions made by the petitioners, the court decided to issue notice and notice as to interim relief, returnable on 15th April 2019. The respondents were directed to clarify on the returnable date the specific date on which the petitioners were granted an opportunity for a hearing regarding the notice under section 130 of the CGST Act. Direct service of the order was permitted on the same day for compliance. This judgment primarily deals with the alleged breach of natural justice principles in the issuance of an order under section 130 of the CGST Act. The court has taken cognizance of the petitioners' concerns and directed the respondents to provide clarification on the hearing opportunity granted to the petitioners. The decision to issue notice and seek information on the hearing date indicates the court's commitment to ensuring procedural fairness and upholding the principles of natural justice in the legal proceedings related to the CGST Act.
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