2024 (8) TMI 950 - HC - GST

Violation of principles of natural justice and non-application of mind - petitioner had not responded to the notice in DRC-01, dated 26.12.2023 - HELD THAT - While this Court is conscious of the fact that, if there is an alternative remedy, the Court must exercise restraint in entertaining Writ Petition, the same is however a self imposed limitation. Importantly, there are exceptions to the above rule of alternative remedy and one such exception is where the complaint is violation of principles of natural justice. This Court is of the view that the impugned order inasmuch as it suffers from violation of principles of natural justice apart from non-application of mind to the objections/reply filed, thereby, warrants interference. In view thereof, the impugned orders are set aside. The respondent is directed to consider the objections already filed and also grant a reasonable opportunity of hearing to the petitioner and thereafter, pass orders in accordance with law. This writ petition stands disposed of.

Summary

The High Court of Madras set aside the impugned order for the Assessment year 2018-2019 in GSTIN: 33DNIPS5506M2ZJ/2018-2019 due to violation of principles of natural justice and non-application of mind. The respondent is directed to reconsider the objections filed and provide a reasonable opportunity of hearing to the petitioner. The writ petition was disposed of with no costs.