2024 (6) TMI 480 - HC - GST

Violation of principles of natural justice - opportunity of hearing was not provided to the petitioner in accordance with Section 75 (5) of CGST Act - HELD THAT - From perusal of the record, it is revealed that the case was listed for hearing on 29.08.2023 on that date, time was sought and the matter was posted on 20.09.2023. Thereafter, as no one appeared on 20.09.2023, the matter was adjourned to 27.09.2023. A request letter was received by the respondent on 26.09.2023, however, since the request letter was received on 26.09.2023, the authority ought to have passed some order on the request letter on 27.09.2023. Some order ought to have been passed on the request letter received by the respondent, however, without passing any order on the request letter, the matter was kept for order on 27.09.2023, hence, it is deemed proper to allow the writ petition. The impugned order is set aside - petition allowed.

Summary

Issues involved:
The petitioner filed a writ petition against an order, claiming that the opportunity of hearing was not provided as per Section 75(5) of the CGST Act.

Summary:

Issue 1: Opportunity of Hearing
The petitioner requested adjournments for personal hearing, but the order was passed without considering the request letter received by the respondent. The petitioner argued that the order was passed without providing a third opportunity for hearing as per the CGST Act.

Decision:
The Court found that the authority should have passed an order on the request letter received by the respondent before proceeding with the order on 27.09.2023. As a result, the writ petition was allowed, and the impugned order dated 29.09.2023 was quashed. The respondents were directed to re-adjudicate the matter, providing the last opportunity for personal hearing and issuing a fresh speaking order in compliance with the law.