2024 (2) TMI 420 - HC - GST

Principles of natural justice - ex-parte order - order passed without granting any opportunity of personal hearing to the Petitioner - HELD THAT - Considering the contentions raised by the learned counsel appearing for the parties, but, however without expressing any opinion on the merits of the case, since the State Tax officer while passing the order dated 18.11.2023 has not been given opportunity of hearing to the Petitioner, the said order cannot be sustained in the eye of law. Accordingly, the order dated 18.11.2023 is liable to be quashed and is hereby quashed. The writ petition is disposed off.

Summary

Issues involved:
The issue involves a writ petition seeking to quash an order passed by the State Tax Officer u/s 73 of the OGST Act without granting an opportunity of personal hearing to the Petitioner.

Judgment Summary:

Issue 1: Opportunity of Hearing
The Petitioner filed a writ petition to quash the order passed by the State Tax Officer u/s 73 of the OGST Act without providing any opportunity of hearing. The Petitioner's counsel argued that the order was passed without granting a hearing, and cited a relevant judgment. The Additional Standing Counsel for the Opposite Parties agreed that the matter should be remanded for a hearing. The Court, without expressing an opinion on the merits, held that since the Petitioner was not given an opportunity of hearing, the order cannot be sustained in the eye of law. Consequently, the order was quashed, and the matter was remitted back to the authority for a fresh hearing in accordance with the law.

Conclusion
The writ petition was disposed of with the above observations.