2024 (10) TMI 117 - HC - GST

Violation of principles of natural justice - It is the grievance of the petitioner that instead of notifying the petitioner about the dates of personal hearing and without providing sufficient and reasonable opportunity to the petitioner, the respondent has proceeded to pass the impugned ex-parte order dismissing the appeal on the ground that the petitioner did not appear - HELD THAT - A perusal of the representation at Annexure-E dated 06.02.2024, which was served on the respondent on 07.02.2024 will indicate that the petitioner had subsequently requested the respondent to notify the petitioner about the date of personal hearing by intimating the same to the E-mail id of the petitioner as indicated in the said letter/representation. In this context, a perusal of the impugned order will indicate that despite referring to the aforesaid letter/representation received on 07.02.2024, the respondent did not notify the petitioner or to his E-mail id as stated in the said letter/representation and merely noticed that the petitioner remained absent on 20.02.2024 and 01.03.2024 and proceeded to pass the impugned exparte order, which is clearly in violation of the principles of natural justice warranting interference by this Court in the present petition and by adopting a justice oriented approach and in order to provide one more opportunity, the impugned order deserves to be set aside and the matter be remitted back to the concerned respondent for reconsideration afresh in accordance with law. The impugned order at Annexure-F dated 28.03.2024 along with the impugned Form GST APL-04 dated 28.03.2024 at Annexure-F1 issued/passed by the respondent are hereby set aside - Petition allowed by way of remand.

Summary

Issues: Violation of principles of natural justice in passing an ex-parte order without providing sufficient opportunity for personal hearing.

In this case, the petitioner sought relief through a writ petition to quash an impugned order passed by the respondent and to restore the appeal for reconsideration with an opportunity for personal hearing. The petitioner contended that the respondent violated principles of natural justice by passing an ex-parte order without providing adequate opportunity for the petitioner to be heard. The petitioner had submitted a representation requesting notification of personal hearing dates via email, which the respondent failed to comply with. The respondent, on the other hand, argued against the merit of the writ petition.

Upon examination of the representation submitted by the petitioner and the impugned order, the court found that the respondent did not notify the petitioner about the personal hearing dates as requested in the representation. The court concluded that the respondent's failure to provide the opportunity for a personal hearing, despite the petitioner's explicit request, amounted to a violation of natural justice. The court, adopting a justice-oriented approach, set aside the impugned order and remitted the matter back to the respondent for reconsideration, emphasizing the importance of adhering to principles of natural justice.

The court allowed the writ petition, setting aside the impugned order and the related Form GST APL-04. The court directed the respondent to reconsider the appeal afresh, with the appeal being restored in accordance with the court's order. The petitioner was instructed to appear before the respondent on a specified date without further notice. The court kept all rival contentions open and refrained from expressing any opinion on the same, emphasizing the importance of ensuring procedural fairness and adherence to principles of natural justice in administrative proceedings.