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2020 (6) TMI 249 - HC - GSTPrinciples of Natural Justice - predominant ground raised in the petition is that no opportunity of actual hearing was given - HELD THAT - It is an admitted position that the impugned order dated 14.5.2020 is passed without hearing the petitioner and only on the short ground, the impugned order dated 14.5.2020 is hereby quashed and set aside and the authorities concerned shall pass a fresh order on merits without being influenced by the order impugned after giving an opportunity of hearing to the petitioner. The petitioner shall remain present for hearing on the date fixed by the authorities and the authorities shall inform the petitioner in advance. Petition allowed.
Issues: Lack of opportunity for actual hearing leading to violation of principles of natural justice in a GST Act order
In this case, the petitioners challenged an order passed under Section 130 of the GST Act in Form GST MOV-11, dated 14.5.2020, through a petition under Article 226 of the Constitution of India. The main contention raised was the lack of opportunity for an actual hearing. The respondent argued that a notice for hearing was provided to the petitioner, who chose not to attend due to the Covid-19 pandemic. The Court noted that the impugned order was passed without hearing the petitioner, which amounted to a breach of natural justice principles. Due to the exceptional circumstances of the pandemic, the Court quashed the order and directed the authorities to pass a fresh order after providing an opportunity for a hearing to the petitioner. The Court clarified that it did not delve into the merits of the case, but solely focused on the issue of non-hearing. The petition was allowed, with no costs imposed. This judgment highlights the importance of adhering to principles of natural justice, especially in extraordinary situations like the Covid-19 pandemic. It underscores the significance of providing parties with a fair opportunity to present their case before any decision is made, as failing to do so can result in the order being quashed. The Court's decision to set aside the order and instruct the authorities to conduct a fresh hearing demonstrates a commitment to upholding procedural fairness and ensuring that all parties are given a chance to be heard.
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