2019 (9) TMI 7 - HC - GST

Anti-Profiteering - Principles of natural justice - the impugned order dated 6th November, 2018 was passed by four members of the National Anti-Profiteering Authority, while the application itself was heard only by three members - HELD THAT - Learned Counsel appearing for the Respondents sought time to address us on this issue and bring to our notice decision of Court in support of his contentions. Petition is adjourned to 11th September, 2019 at 3.00 p.m.

Summary

Issues:
Challenge to the order passed by the National Anti-Profiteering Authority under the Central Goods & Service Tax Act, 2017 due to the composition of the members hearing the application.

Analysis:
The petition challenges the order dated 6th November, 2018, passed by the National Anti-Profiteering Authority (Authority) under the Central Goods & Service Tax Act, 2017. It is contended that the order was passed by four members of the Authority, whereas the application was heard only by three members. The petitioner argues that this discrepancy violates the principle of natural justice. Citing precedents, the petitioner asserts that such an order is void due to the breach of natural justice principles. On the other hand, the respondents argue that the composition discrepancy is a procedural irregularity and not a substantive issue. They rely on a Supreme Court decision to support their stance, contending that no prejudice has been caused to the petitioner by having one additional member pass the order along with the three who heard the application.

The learned Counsel for the respondents requested time to present further arguments and supporting court decisions on the matter. Consequently, the petition was adjourned to 11th September, 2019, at 3.00 p.m. Any interim relief previously granted was ordered to continue until the next hearing date.