2023 (9) TMI 128 - HC - GST

Principles of natural justice - non-speaking order - impugned order has been passed without proper discussion - HELD THAT - A reading of the impugned order makes it clear that the order is non-speaking order in nature. The case is remitted back to the respondent to pass a speaking order on merits and in accordance with law within a period of six weeks from the date of receipt of a copy of this order - Petition allowed by way of remand.

Summary

Issues involved:
The issues involved in this case are the validity of the impugned order passed without proper discussion, the non-speaking nature of the order, and the direction for the respondent to pass a speaking order on merits within a specified period.

Validity of Impugned Order:
The petitioner was issued a Show Cause Notice and participated in the proceedings by producing documents and attending personal hearings. However, the impugned order was passed on the same day as the personal hearing, stating that the petitioner did not appear, file any documents, or raise objections. The order assessed dues and determined liability under the proviso of section 74 of the TNGST Act, 2017, levying ITC reversal, interest u/s 50, and penalty u/s 74. The court noted that the impugned order lacked proper discussion and was non-speaking in nature.

Remittal of Case:
In light of the above, the High Court set aside the impugned order and remitted the case back to the respondent for a speaking order on merits and in accordance with the law within six weeks. The petitioner is to be heard before the new order is passed. Additionally, the petitioner is directed to submit photocopies of documents within 15 days. The Writ Petition was disposed of with these directions, and no costs were imposed.