2024 (9) TMI 1650 - HC - GST

Violation of principles of natural justice - ex-parte adjudication proceedings against the petitioner - petitioner was not given any report of the SIB which the petitioner has specific plea requested by his letter - HELD THAT - Since relevant documents for replying to the show cause notice were not supplied to the petitioner he was handicapped and prejudiced. It has been stated in the impugned order that the petitioner was informed by letter dated 11.5.2024 on the portal to collect the copies of the SIB report from the office of opposite party no.2 and to submit his reply by 10.6.2024, however, such letter dated 11.5.2024 was posted at wrong section of portal and as such it could not be seen by the petitioner. The petitioner having been denied opportunity of hearing the order impugned are vitiated and therefore liable to be set aside. This petition is disposed of with the liberty to the petitioner to file his appeal within 10 days from today. If such an appeal is filed the same shall be considered on its merits and decided as expeditiously as possible.

Summary

The High Court of Allahabad heard a petition regarding ex-parte adjudication proceedings for assessment years 2021-2022 and 2022-2023. The petitioner sought quashing of orders due to lack of SIB report and adequate time for response. The court allowed the petitioner to file an appeal within 10 days and obtain necessary documents for further proceedings.