2024 (3) TMI 1343 - HC - GST

Violation of principle of natural justice - Challenge to impugned show-cause notice and final adjudication order - authority having lack of jurisdiction - HELD THAT - Since the impugned order was passed without hearing the petitioner and without considering petitioner s request for adjournment on the ground of pendency of this writ petition, directly or indirectly violation of principle of natural justice is involved in this writ petition and at the same time, the legal aspect is that the impugned adjudication order is appellable order under the statute, this aspect cannot be ignored. If petitioner is agreeable to pay 10% of the tax demand in that event this court in exercise of its discretionary power may hear this writ petition, otherwise, this Court is of the view that the matter should be remanded to the adjudicating authority concerned to pass a fresh order after giving opportunity of hearing to the petitioner and allowing the petitioner to take all the points before the adjudicating authority concerned which has been raised in this writ petition. List this matter for further consideration on 2nd April, 2024.

Summary

The petitioner challenged show-cause notice and adjudication order for lack of jurisdiction and violation of natural justice. Court may hear if petitioner agrees to pay 10% tax demand, otherwise matter may be remanded for fresh order after hearing petitioner. Next hearing scheduled for 2nd April, 2024.