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2024 (5) TMI 826 - HC - GSTViolation of principles of natural justice - impugned order notes that as neither any reply was received from the noticee nor any one attended the hearing - HELD THAT - As conceded by the respondent that a reply was filed but the same was not taken into account by the Adjudicating Authority while passing the impugned order. The impugned order is accordingly set aside. The show cause notice is restored on the record of the Adjudicating Authority. The Adjudicating Authority shall decide the show cause notice in accordance with law after giving one opportunity of personal hearing to the petitioner. It is clarified that in case petitioner once again fails to appear pursuant to the hearing being granted, the Adjudicating Authority would be at liberty to proceed further with the adjudication of the show cause notice ex-parte. However, after taking into consideration the reply filed by the petitioner. The petition is disposed off.
Issues involved: Impugning an Order in Original dated 19.12.2023 disposing of a show cause notice dated 28.04.2021.
Judgment Details: Issue 1: Failure to consider petitioner's reply The petitioner impugned the Order in Original dated 19.12.2023, which disposed of the show cause notice dated 28.04.2021. The impugned order noted that the petitioner did not submit any written reply in response to the show cause notice. However, it was acknowledged that personal hearing opportunities were granted to the petitioner, but no one appeared. The respondent's counsel conceded that a reply was indeed filed by the petitioner, but it was not considered by the Adjudicating Authority when passing the final order. Consequently, the High Court set aside the impugned order, restored the show cause notice on the record, and directed the Adjudicating Authority to decide the matter in accordance with the law after providing the petitioner with one opportunity of personal hearing. Issue 2: Future course of action The High Court clarified that if the petitioner fails to appear for the hearing again, the Adjudicating Authority can proceed with the adjudication of the show cause notice ex-parte, but must take into consideration the reply previously filed by the petitioner. The petition was disposed of accordingly, with the Court explicitly stating that it did not delve into the merits or contentions of either party, reserving all rights and contentions for the parties involved.
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