2021 (2) TMI 40 - HC - GST

Violation of principles of natural justice - no opportunity of personal hearing was given to the writ applicant by the authority concerned before passing the impugned order - HELD THAT - The writ applicant did file his replies to the different notices issued by the respondents, however, the picture is not clear whether any opportunity of personal hearing was given to the writ applicant or not. Mr. Dave shall take appropriate instructions in this regard and revert to us with the necessary information by the next date of hearing. If any notice was issued to the writ applicant for personal hearing, the copy of the same shall be placed on record along with the proof of receipt of such notice by the writ applicant. Post this matter on 04.02.2021 on top of the Board.

Summary

Issues: Violation of principles of natural justice due to lack of personal hearing opportunity.

In this judgment by the Gujarat High Court, the primary issue revolves around whether the impugned order dated 21.10.2020 was passed in violation of the principles of natural justice, specifically regarding the lack of a personal hearing opportunity for the writ applicant. The learned counsel for the petitioner argued that no personal hearing was granted before passing the order. On the other hand, the learned AGP representing the State contended that sufficient opportunities were provided but not utilized by the petitioner. The court sought clarification from the AGP regarding the issuance of any notice for personal hearing to the petitioner and requested to examine the matter in light of Section 75 of the GST Act, 2017. The court directed the AGP to provide necessary information and relevant documents by the next hearing date, emphasizing the importance of ensuring procedural fairness and adherence to natural justice principles.

The Gujarat High Court, through the judgment delivered by Justice J.B.Pardiwala, demonstrated a meticulous approach in addressing the issue of natural justice violation concerning the lack of a personal hearing opportunity for the writ applicant. The court acknowledged the submissions from both parties, highlighting the petitioner's claim of not being granted a personal hearing before the impugned order was passed. The court's scrutiny of whether proper notice for personal hearing was issued to the petitioner showcases a commitment to upholding procedural fairness and ensuring that all parties have a chance to present their case effectively. By directing the AGP to delve into the provisions of the GST Act, 2017, the court displayed a thorough analysis of the legal framework governing the matter at hand, emphasizing the significance of compliance with statutory provisions in administrative proceedings. The court's decision to postpone the matter to a later date further underscores the importance of a comprehensive review to ascertain the facts and determine the appropriate course of action in line with principles of natural justice.