2024 (11) TMI 106 - HC - GST

Maintainability of petition - petitioner has already availed the remedy of filing an appeal - time limitation - HELD THAT - The petitioner is entitled to succeed. Though the petitioner may have filed an appeal against Ext.P4 order (which was rejected by Ext.P7 order as being time barred), the fact remains that Ext.P7 order was passed in violation of principles of natural justice. It is clear from Ext.P2 that the petitioner was given time till 21.07.2023 to reply to the show cause notice. Ext.P4 order appears to have been passed on 11.07.2023, even before the time for filing a reply had expired. Ext.P4 order is liable to be set aside. The fact that the petitioner had filed an appeal against Ext.P4 is no ground to refuse relief to the petitioner as the original order was clearly issued in violation of principles of natural justice - the writ petition is allowed by setting aside Ext.P4 order and restoring the assessment of the petitioner for the year 2017-18, to the file of the 2nd respondent, who shall pass fresh orders, after affording an opportunity of hearing to the petitioner. Petition allowed.

Summary

The petitioner challenged Ext.P4 order issued under CGST/SGST Acts for 2017-18, claiming violation of natural justice as order was passed before reply deadline. Ext.P7 order rejecting petitioner's appeal as time-barred set aside. Writ petition allowed, Ext.P4 order set aside, assessment restored to 2nd respondent for fresh orders after hearing petitioner. Time from Ext.P4 order till today excluded for limitation purposes.