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2022 (6) TMI 815 - HC - GSTValidity of adjudication order - opportunity of personal hearing not provided to the petitioners in spite of specific request from the petitioners in their reply to the show-cause-notice - violation of principle of natural justice - HELD THAT - On perusal of the impugned adjudiction order it appears that though the Adjudicating Authority concerned has recorded that the impugned order has been passed after considering the reply filed by the petitioners but nowhere it appers that the petitioners request for personal hearing was either considered or rejected. The impugned order dated 9th May, 2021 is set aside and the matter is remanded back to the Adjudicating Officer concerned to pass a fresh order after giving an opportunity of hearing to the petitioners or their authorised representative within eight weeks from the date of communication of this order - petition allowed by way of remand.
Issues: Challenge to adjudication order for violation of natural justice by not affording personal hearing.
In the present case, the petitioners challenged the adjudication order dated 9th May, 2021, on the grounds of a violation of the principle of natural justice due to the lack of opportunity for a personal hearing. The petitioners had specifically requested a personal hearing in their reply to the show-cause notice dated 13th April, 2021. However, upon perusal of the impugned adjudication order, it was noted that the Adjudicating Authority had not considered or rejected the petitioners' request for a personal hearing. The learned Additional Government Pleader could not contradict this fact, confirming that no personal hearing was provided to the petitioners despite their request not being considered or rejected. The Court, after considering the facts and submissions of the parties, set aside the impugned order dated 9th May, 2021. The matter was remanded back to the Adjudicating Officer concerned with directions to pass a fresh order after affording an opportunity of hearing to the petitioners or their authorized representative within eight weeks from the date of communication of the court's order. The writ petition, numbered WPA 9561 of 2022, was disposed of with these directions and observations.
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