2025 (2) TMI 670 - HC - GST

Violation of natural justice - appellant was not given an opportunity of being heard while passing the impugned order - HELD THAT - On a consideration of the matter however it is found that in response to Ext.P2 notice the appellant had submitted Ext.P4 reply and in the said reply he had also requested for a period of 15 days to file clarifications to one of the issues raised in the show cause notice. In Ext.P3 summary of show cause notice that was sent along with the show cause notice the date by which the reply had to be submitted was indicated as 27.12.2024 and the personal hearing was fixed at 12.10 p.m. on 06.01.2025. There are no reason to take a different view from that taken by the learned Single Judge to find that Ext.P6 order was not passed in violation of the rules of natural justice. Appeal dismissed.

Summary

The Kerala High Court dismissed a Writ Appeal filed by a wholesale dealer in building materials under the Goods and Services Tax Act. The appellant claimed a violation of natural justice in an order determining tax, penalty, and interest due for the assessment year 2020-21. The court found that the appellant failed to appear for a hearing and had not submitted additional material as requested, leading to the order being passed without a violation of natural justice. The court upheld the dismissal of the writ petition, stating the appellant was solely responsible for the situation.