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2021 (12) TMI 62 - HC - GSTViolation of Principles of Natural Justice - opportunity of personal hearing not granted - HELD THAT - Even if the provisions are silent for personal hearing, the Principles of Natural Justice mandate a personal hearing - Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017 makes it clear that an opportunity of hearing shall be granted wherever a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. These writ petitions are thus disposed at the time of admission considering the fact that the impugned orders dated 01.02.2021 and 12.12.2019 have been passed by the respondents against the petitioners without affording an opportunity of personal hearing to the petitioners. The case is thus remitted back to the respondents to pass appropriate orders after giving an opportunity of personal hearing to the petitioners in terms of Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. Petition allowed by way of remand.
Issues: Violation of Principles of Natural Justice in passing orders under the Central Goods and Services Tax Act, 2017 and Tamil Nadu Goods and Services Tax Act, 2017 without affording an opportunity of personal hearing.
In a recent judgment by the Madras High Court, the issue revolved around the validity of orders passed under the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017 without granting the petitioners an opportunity of personal hearing. The court highlighted the significance of Principles of Natural Justice, emphasizing that even if the statutory provisions are silent on personal hearing, it is a fundamental requirement. The court referred to Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017, which mandates granting a hearing upon a written request or when an adverse decision is contemplated against the individual. Consequently, the court held that the impugned orders, issued without providing a personal hearing, were liable to be quashed. The judgment directed the respondents to remit the case back to them for passing appropriate orders after affording the petitioners a personal hearing as per Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. The court set a timeline of forty-five days for the respondents to conduct this exercise from the date of receipt of the court's order. Ultimately, the court disposed of the writ petitions with the observation that the impugned orders were invalid due to the absence of a personal hearing, and no costs were imposed on the parties. As a result, the connected Writ Miscellaneous Petitions were closed, bringing the matter to a conclusion.
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