2024 (5) TMI 921 - HC - GST

Rejection of appeal of petitioner - Delay in submission of Appeal - no opportunity of hearing was granted to the petitioner - violation of principles of natural justice - HELD THAT - From the facts, it is clear that the no opportunity of hearing was granted to the petitioner. Reliance placed in the case of BBCL INFRASTRUCTURE VERSUS STATE OF U.P. AND 2 OTHERS 2022 (12) TMI 958 - ALLAHABAD HIGH COURT where it was held that 'The appellate authority should follow the principle of natural justice by affording opportunity of hearing to the assessee before taking any decision. The appeal should not be dismissed without due consideration of the ground taken in the appeal and the delay condonation application'. The issue involved in the present case is squarely covered by the above judgement and accordingly, this Court quashes and sets aside the impugned order and directs the appellate authority to pass a reasoned order after granting an opportunity of hearing to the petitioner. The entire exercise should be completed within a period of two months from date. This writ petition is disposed of.

Summary

Issues involved: Writ petition under Article 226 challenging appellate order citing delay in submission of appeal without granting opportunity of hearing.

Judgment Summary:

Issue 1: Opportunity of Hearing
The petitioner challenged an appellate order for rejecting the appeal due to delay without granting an opportunity of hearing. The counsel relied on judgments from the coordinate Bench and Rajasthan High Court to support the argument. The Court noted the lack of opportunity of hearing and quashed the impugned order, directing the appellate authority to provide a reasoned order after granting a hearing to the petitioner within two months.

This judgment emphasizes the importance of providing an opportunity of hearing before deciding on an appeal, as established by previous legal precedents.