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2024 (9) TMI 1469 - HC - GSTViolation of principles of natural justice - an opportunity for a hearing provided, but it failed to specify any date, time, or venue for the hearing - HELD THAT - A perusal of the show cause notice dated August 8, 2023, clearly indicates that the authority marked 'not applicable' in the columns for the date, time, and venue of the personal hearing. This suggests that the authority was not inclined to provide a personal hearing to the petitioner, leading to the assessment order dated November 17, 2023. If the initial action is bad, subsequent proceedings based on such action cannot be sustained. The assessment was based on a show cause notice denying the petitioner the right to a personal hearing. Consequently, the proceedings based on the defective show cause notice must go. The authority is permitted to initiate a fresh proceeding under Section 73 of the Act of 2017, giving an opportunity of hearing to the petitioner. Should a new proceeding be initiated, the limitation under Section 73(10) of the Act should commence from the date of the new notice - Petition disposed off.
Issues:
Violation of principles of natural justice in not affording a proper opportunity for a hearing to the petitioner under Section 73 of the West Bengal Goods and Services Act, 2017. Detailed Analysis: The High Court of Calcutta heard a case where a show cause notice was issued to the petitioner under Section 73 of the West Bengal Goods and Services Act, 2017, requiring a response within thirty days. The notice did not specify a date, time, or venue for a hearing, and the petitioner failed to respond. Subsequently, an assessment order was issued confirming a demand of Rs. 18,54,576. The petitioner challenged these proceedings, arguing that he was not given a proper opportunity for a hearing, citing a previous judgment (2024 SCC OnLine Cal 372 - Goutam Bhowmik v. State of West Bengal) to support the claim. The Revenue's advocate contended that the petitioner had the option to seek clarification on the hearing details but chose not to participate, thus refuting the claim of a violation of natural justice principles. The Court noted that the show cause notice clearly indicated 'not applicable' for the date, time, and venue of the personal hearing, indicating a lack of inclination by the authority to provide a personal hearing, leading to the assessment order. The Court agreed with the petitioner's reliance on the Goutam Bhowmik case, emphasizing the statutory mandate to afford an opportunity of hearing before adverse decisions. Citing the principle that subsequent proceedings based on defective initial actions cannot be sustained, the Court set aside the show cause notices and assessment order. The authority was directed to initiate a fresh proceeding under Section 73, ensuring a proper opportunity of hearing for the petitioner. The limitation period for the new proceeding was to commence from the date of the fresh notice. The case was disposed of accordingly, and certified copies of the order were to be provided to the parties' advocates upon request.
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