2025 (2) TMI 1047 - HC - GST

Challenge to adjudication order - adjudication order was passed without giving an opportunity of hearing - violation of principles of natural justice - HELD THAT - On going through the voluminous document placed it is found that the matter provides adjudication into facts. It is not simple adjudication but deep and thorough adjudication into facts are required to be done and therefore it is not one of the exceptional cases where the appellant/assessee should be permitted to bypass the statutory appellate remedy. The appellant is directed to file a statutory appeal within a period of 30 days from the date of receipt of server copy of this judgment and order and if the appellant does so the appellate authority shall entertain the appeal without rejecting the same on the ground of limitation. Appeal dismissed.

Summary

The High Court of Calcutta heard an intra-Court appeal by a writ petitioner challenging an adjudication order. The appellant raised three grounds: lack of opportunity for a hearing, inability to file a written reply, and the request for cross-examination of certain individuals. The Single Bench directed the appellant to pursue the appellate remedy under section 107A of the GST Act. The appellant argued that despite not filing a reply, they sought cross-examination of witnesses, and the adjudication was completed without granting this opportunity. The appellant also highlighted that another officer had granted a refund, indicating the genuineness of the transactions. However, the authority did not dispute the payment of taxes by the appellant.The Court noted the complexity of the case, requiring a deep and thorough adjudication into facts. It emphasized that this was not an exceptional case warranting bypassing the statutory appellate remedy. The Court also observed that the writ petition was filed well beyond the prescribed time for a statutory appeal, but the Single Bench allowed the appeal to be filed within a specified timeframe for a decision on merits. The Court found the Single Bench's reasoning justified and dismissed the appeal.The appellant was directed to file a statutory appeal within 30 days, with the assurance that the appellate authority would entertain the appeal without rejecting it based on the limitation grounds. The appellant was granted the opportunity to present all factual and legal issues before the appellate authority with a chance for a personal hearing. The Court clarified that the contentions raised in the appeal and writ petition were not adjudicated, allowing the appellant to raise all points before the statutory appellate authority.The appellant's request to adjust recovered sums against the pre-deposit for the statutory appeal was acknowledged, with the appellant permitted to file an application before the appellate authority for consideration. No costs were awarded, and the Court directed the expeditious provision of a certified copy of the order to the parties upon compliance with legal formalities.