2024 (4) TMI 1004 - HC - GST

Validity of Order passed Ex-Parte - No opportunity of personal hearing - typographical error the on date of hearing - Violation of principles of natural justice - HELD THAT - In the instant case, respondents decided to give petitioner an opportunity of hearing and accordingly, as per the respondents, fixed a date of 18.12.2023 for a personal appearance. Admittedly no notice for the said date was either sent or delivered to the petitioner. Consequently, petitioner was prejudiced, inasmuch as, petitioner could not be present at the time of personal hearing and the case was decided in his absence adversely. Consequently, we are of the view that the impugned order dated 28.12.2023 cannot be sustained and is liable to be set aside and the show cause notice restored on the file of the Adjudicating Authority. Thus, the impugned order dated 28.12.2023 is set aside. The matter is remitted to the proper Officer to re-adjudicate the show cause notice in accordance with law. Petition is disposed of in the above terms.

Summary

Issues involved: Impugning order disposing of Show Cause Notices, violation of principles of natural justice regarding opportunity of personal hearing, contradictory dates in hearing notices, prejudice caused by non-compliance of natural justice principles.

Impugned Order Disposal: The petitioner challenged an order disposing of Show Cause Notices dated 24.10.2018 and 14.02.2020. The petitioner contended that no effective date providing an opportunity for personal hearing was granted, leading to confusion and non-receipt of notices for various scheduled hearings.

Violation of Principles of Natural Justice: The petitioner argued that despite appearing for a hearing on 04.01.2021 and making detailed submissions, no further communication or order was received, causing uncertainty when the concerned Officer changed. Subsequent notices for hearings on 07.11.2023 and 22.11.2023 were missed due to non-receipt or unavailability of counsel, leading to a lack of representation and prejudice.

Contradictory Dates in Notices: The counter affidavit confirmed discrepancies in the notices sent for hearings, with a notice dated 11.12.2023 mistakenly mentioning a hearing date of 18.11.2023 instead of 18.12.2023. This error was acknowledged by the respondents, highlighting the confusion and lack of proper communication in scheduling the hearings.

Prejudice and Decision Setting Aside: The Court found that the petitioner was prejudiced by the contradictory dates and lack of proper notice for the hearing on 18.12.2023, resulting in an ex-parte decision against the petitioner. Citing the importance of natural justice principles, the impugned order dated 28.12.2023 was set aside, and the matter was remitted to the proper Officer for re-adjudication in compliance with the law.

Conclusion: The impugned order was overturned, and the case was directed to be re-adjudicated with the petitioner appearing before the proper Officer on a specified date. The Court clarified that it did not delve into the merits of the case but emphasized upholding the rights and contentions of both parties while ensuring adherence to natural justice principles.