2021 (12) TMI 660 - HC - GST

Violation of principles of natural justice - total non-application of mind by the respondent officer - also it is claimed that petitioner could not give reply to the show cause notice before the date of passing of impugned adjudication order - HELD THAT - The impugned adjudication order are self- contradictory and in this case there was clear violation of principles of natural justice and the fact that the petitioner could not give reply to the show cause notice before the date of passing of impugned adjudication order, the interest of justice will be served if the impugned order dated 9th July, 2021 under Section 73 of the West Bengal GST Act is set aside and the matter is remanded to the respondent concerned to pass fresh adjudication order on the reply to be filed by the petitioner within two weeks from date against the impugned show cause notice dated 22nd July, 2021. It is recorded that this Court has not gone into the merits of the impugned adjudication order and it has been set aside solely on the ground of violation of principles of natural justice and officer concerned will consider the case of the petitioner on its own merit and strictly in accordance with law. Petition disposed off.

Summary

Issues involved: Violation of principles of natural justice in an adjudication order under Section 73 of the West Bengal GST Act.

In this case, the petitioner challenged an adjudication order dated 9th July, 2021, under Section 73 of the West Bengal GST Act, citing violation of natural justice principles and lack of proper application of mind by the concerned officer. The impugned order stated that no payment was made within 30 days of the notice, but the show cause notice allowed 30 days for payment and response until 2nd July, 2021. However, the adjudication order directed payment by 10th August, 2021, before the expiration of the given 30 days. The court found the events recorded in the notice and order to be self-contradictory, leading to a clear violation of natural justice principles. Due to the petitioner's inability to respond before the adjudication order was passed, the court decided to set aside the order and remand the matter to the concerned officer for a fresh adjudication order based on the petitioner's reply to the show cause notice within two weeks. The new order must be passed in accordance with the law, providing an opportunity for the petitioner to be heard. If no reply is submitted, it will be assumed that the petitioner has no objections to the show cause notice.

The court clarified that the decision to set aside the adjudication order was solely based on the violation of natural justice principles and not on the merits of the case. The officer concerned is instructed to reconsider the petitioner's case on its own merits and strictly in accordance with the law. The writ petition was disposed of with these observations and directions, emphasizing the importance of upholding principles of natural justice in adjudication processes under the West Bengal GST Act.