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2023 (9) TMI 36 - HC - GSTViolation of principles of natural justice - petitioner was not heard prior to passing of the impugned order - adjournment was sought on the ground that additional information was to be collected - inability to collect the requisite particulars due to marriage reception of daughter - HELD THAT - The reason constitute sufficient cause and that the officer ought to have taken note of the same and re-schedule the date of hearing to accommodate the request as aforesaid. The appeal stands restored to the file of R1. The petitioner will appear before the appellate authority / R1 on Monday, i.e., 08.05.2023 at 10.30 a.m. without anticipating any further notice in this regard, shall be heard and the appeal disposed within a period of eight weeks from the date of personal hearing - petition allowed.
Issues Involved: Challenge to an order of the appellate authority u/s Central Goods and Services Tax Act, 2017 for not granting a personal hearing before passing the impugned order.
Summary: Issue 1: Lack of Personal Hearing The petitioner challenged the order of the Commissioner of GST and Central Excise (Appeals II) dated 17.04.2023, under the Central Goods and Services Tax Act, 2017, on the grounds of not being heard before the order was passed. The officer noted that personal hearings scheduled on 06.01.2023 and 08.02.2023 were adjourned as additional information was to be collected. However, the petitioner explained that the adjournment was due to his daughter's marriage reception on 04.02.2023, which hindered him from collecting necessary particulars. The court held that the reason provided by the petitioner constituted sufficient cause, and the officer should have rescheduled the hearing to accommodate the request. The court set aside the impugned order, restoring the appeal to the file of R1. The petitioner was directed to appear before the appellate authority on 08.05.2023 at 10.30 a.m. for a hearing without further notice. The appeal was to be disposed of within eight weeks from the date of the personal hearing. Consequently, the writ petition was allowed, with no costs incurred, and the connected miscellaneous petition was closed.
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