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2021 (10) TMI 1451 - HC - GSTChallenge to impugned order - violation of principles of natural Justice - respondent has proceeded to pass the impugned orders without considering the replies submitted by the petitioner - HELD THAT - As rightly contended by the petitioner and on perusal of the impugned orders at Annexures-A and A1 will indicate that though the respondent has referred to the objections filed by the petitioner has not referred or adverted to the replies submitted by the petitioner. Except referring to the said objections the various contentions urged by the petitioner in the replies dated 29.03.2021 and 30.03.2021 are never been considered or appreciated by the respondent prior to passing the impugned orders. Hence the said orders are passed without application of mind and without considering the replies submitted by the petitioner and consequently the impugned orders at Annexures-A and A1 are violation of principles of natural justice and the same deserves to be quashed. Petition allowed by way of remand. 1. ISSUES PRESENTED and CONSIDERED The core legal questions considered in this judgment are:
2. ISSUE-WISE DETAILED ANALYSIS Issue 1: Violation of Principles of Natural Justice Relevant legal framework and precedents: The principles of natural justice require that a fair hearing be given to the parties involved, and any decision made must be reasoned and based on the evidence presented. This includes considering all submissions and evidence provided by the parties. Court's interpretation and reasoning: The court found that the respondent issued orders without considering the replies and objections submitted by the petitioner. The orders were deemed cryptic and unreasoned, indicating a lack of application of mind. Key evidence and findings: The petitioner submitted replies dated 29.03.2021 and 30.03.2021, requesting additional documents to support their objections. However, the respondent did not consider these replies before passing the orders. Application of law to facts: The court applied the principles of natural justice, concluding that the respondent's failure to consider the petitioner's submissions constituted a violation. Treatment of competing arguments: The respondent argued that the petition lacked merit and should be dismissed. However, the court sided with the petitioner, emphasizing the importance of a fair hearing. Conclusions: The court concluded that the impugned orders violated the principles of natural justice and should be quashed. Issue 2: Consideration of Replies and Objections Relevant legal framework and precedents: Administrative bodies are required to consider all submissions and objections before making a decision. Court's interpretation and reasoning: The court observed that the respondent failed to consider the detailed replies and objections submitted by the petitioner, which should have been addressed before issuing the orders. Key evidence and findings: The court noted the absence of any reference to the petitioner's replies in the impugned orders, indicating a lack of consideration. Application of law to facts: By not considering the petitioner's submissions, the respondent breached procedural fairness, warranting the quashing of the orders. Treatment of competing arguments: The court dismissed the respondent's argument that the petition lacked merit, emphasizing the procedural oversight. Conclusions: The court concluded that the respondent's failure to consider the petitioner's submissions was a procedural error, necessitating the quashing of the orders. Issue 3: Entitlement to Additional Documents Relevant legal framework and precedents: Parties are entitled to access relevant documents to prepare their case effectively. Court's interpretation and reasoning: The court found that the petitioner was justified in requesting additional documents to file necessary objections. Key evidence and findings: The petitioner requested additional documents in their replies, which were not provided by the respondent. Application of law to facts: The court determined that the respondent should have furnished the requested documents to ensure a fair hearing. Treatment of competing arguments: The court did not find any compelling argument from the respondent to justify withholding the documents. Conclusions: The court concluded that the respondent should provide the requested documents to the petitioner before proceeding further. 3. SIGNIFICANT HOLDINGS Preserve verbatim quotes of crucial legal reasoning: "The impugned orders are cryptic, unreasoned and non-speaking order and the same are passed without application of mind and deserves to be quashed on the ground of violation of principles of natural justice." Core principles established: The judgment reinforces the importance of adhering to the principles of natural justice, ensuring that all submissions and objections are duly considered, and providing necessary documents to the parties involved. Final determinations on each issue:
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