2024 (10) TMI 953 - HC - GST

Violation of principles of natural justice - petitioner was not aware of the notices - impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner - HELD THAT - In the present case, it appears that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Hence, this Court is of the view that the impugned order was passed in violation of principles of natural justice since it is just and necessary to provide an opportunity to the petitioner to establish their case on merits. In such view of the matter, this Court is inclined to set aside the impugned order dated 28.12.2023 passed by the respondent. The impugned order dated 28.12.2023 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 10% of disputed tax amount to the respondent within a period of four weeks from today (02.09.2024) and the setting aside of the impugned order will take effect from the date of payment of the said amount - Petition is disposed off by way of remand.

Summary

The High Court of Madras set aside the impugned order dated 28.12.2023 and remanded the matter to the respondent for fresh consideration. The petitioner must pay 10% of the disputed tax amount within four weeks for the setting aside of the order to take effect. The petitioner has three weeks to file a reply/objection, and the respondent must issue a notice for a personal hearing within 14 days after considering the petitioner's reply. The writ petition is disposed of with no costs.