2025 (3) TMI 55 - HC - GST

Violation of principles of natural justice - appellate authority has failed in granting opportunity of hearing to the petitioner - HELD THAT - The appellate authority has strictly adhered to the principles of natural justice by providing the petitioner with opportunity of hearing as mandated under Section 107(9). This Court finds that the procedural requirements laid down in the said provision have been duly complied with before passing the impugned order. Moreover this Court notes that all the grounds raised by the petitioner have been thoroughly examined and considered by the appellate authority while rendering its decision dated 22nd November 2024. There is nothing on record to suggest that any material aspect has been overlooked or that there has been any violation of procedural fairness. Petition dismissed.

Summary

The High Court of Calcutta in a judgment examined the petitioner's reliance on Section 107(9) of the GST Act, 2017, which mandates the Appellate Authority to grant three adjournments and ensure a proper opportunity for hearing. The court found that the Appellate Authority adhered to the principles of natural justice and considered all grounds raised by the petitioner before dismissing the writ petition for lack of merit. The court concluded that there was no violation of procedural fairness and ordered no costs to be awarded.