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2024 (6) TMI 1249 - HC - GSTViolation of Principles of Natural Justice - petitioner was not heard - HELD THAT - It is noticed that the impugned order dated 26.03.2024 passed by the respondent, though is reasoned it has been passed without hearing the petitioner. The impugned order dated 26.03.2024 is quashed and the case is remitted back to the respondent to pass fresh orders on merits after hearing the petitioner - Petition disposed off by way of remand.
Issues:
Violation of Principles of Natural Justice in passing the impugned order under Section 161 of TNGST Act, 2017 without hearing the petitioner. Analysis: The petitioner approached the Madras High Court challenging an order dated 26.03.2024 passed under Section 161 of the TNGST Act, 2017. The petitioner had previously faced an assessment order dated 29.12.2023 for the period of 2017-18 and had responded to the show cause notice preceding that order. Claiming errors in the 29.12.2023 order, the petitioner sought rectification under Section 161 of the Act. The petitioner contended that the impugned order of 26.03.2024 was issued without granting them a hearing, alleging a breach of the Principles of Natural Justice. The High Court noted that although the impugned order of 26.03.2024 was reasoned, it was indeed passed without affording the petitioner an opportunity to be heard. The respondent's argument that Section 161 of the TNGST Act, 2017 does not require a separate provision for natural justice as it is inherent in all proceedings under various enactments, including the TNGST Act, 2017 and CGST Act, 2017, was considered. Consequently, the High Court quashed the impugned order of 26.03.2024 and remitted the case back to the respondent for fresh consideration on merits after providing the petitioner with a hearing. The court directed the respondent to hear the petitioner and dispose of the rectification application within three months from the date of receiving a copy of this order post the hearing. The Writ Petition was disposed of with the aforementioned directions, without any costs, and related miscellaneous petitions were closed.
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