2021 (9) TMI 371 - HC - GST

Principles of natural justice - seeking release of goods and conveyance to the petitioner transporter, pending disposal of the main appeal - violation of principles of natural justice - HELD THAT - Though the several contentions have been urged by both sides in support of their respective claims, having regard to the fact that the main appeal filed by the petitioner before the respondent No.1-Appellate Authority is posted on 01.09.2021, without expressing any opinion on the merits/de-merits of the rival contentions, it is deemed just and appropriate to dispose off this petition reserving liberty in favour of the petitioner to urge all contentions before the respondent No.1-Appellate Authority and file such application along with documents which shall be considered by the respondent No.1-Appellate Authority who shall pass appropriate order in accordance with law after hearing the parties. Petition disposed off.

Summary

Issues:
Petition seeking writ of certiorari to quash interim order, compliance with principles of natural justice and GST Law, release of goods and conveyance to petitioner transporter pending main appeal.

Analysis:
The petitioner sought relief through a writ of certiorari to quash an interim order passed by the Joint Commissioner of Commercial Taxes. The petitioner argued that the order was not in accordance with the directions of the court, principles of natural justice, and GST Law. The petitioner requested the release of goods and conveyance pending the disposal of the main appeal.

During the hearing, both the petitioner's counsel and the learned HCGP for the respondents presented various contentions in support of their claims. The court noted that the main appeal filed by the petitioner was scheduled for a future date. Without delving into the merits of the arguments presented, the court deemed it appropriate to dispose of the petition. The court granted the petitioner liberty to raise all contentions before the Appellate Authority and submit necessary applications and documents for consideration. The Appellate Authority was directed to pass an appropriate order in accordance with the law after hearing all parties involved.

The petition was disposed of with the condition that the petitioner would cooperate with the Appellate Authority for the expeditious disposal of the appeal. This judgment underscores the importance of due process and the right to present all contentions before the appropriate authority for a fair adjudication.