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2022 (12) TMI 86 - HC - GSTPrinciples of natural justice - non-speaking order - whether the impugned notice itself is in total non-application of mind since the notice was issued on 27th October, 2022 and petitioner was asked to appear before the adjudicating authority on 3rd October, 2022 which had already been expired long back? - seeking release of the goods and vehicle - breakdown of the vehicle and the period was less than 24 hours. HELD THAT - Considering the facts and circumstances of this case, the impugned order dated 4th November, 2022 being Annexure P-9 to the writ petition is set aside and the matter is remanded back to the adjudicating authority concerned to pass a fresh speaking order after giving an opportunity of hearing as well as allowing the petitioner to make fresh appropriate representation against the aforesaid show-cause notice dated 27th October, 2022. Petition disposed off.
Issues:
Challenge to impugned notice and subsequent order under Section 129(3) of the WBGST Act for being non-speaking and non-application of mind. Request for release of goods and vehicle due to breakdown and time constraint. Analysis: The petitioner challenged the impugned notice dated 27th October, 2022, and subsequent order dated 4th November, 2022 under Section 129(3) of the WBGST Act, alleging that they were non-speaking and showed a lack of application of mind. The petitioner contended that the notice was issued on 27th October, 2022, with a requirement to appear before the adjudicating authority on 3rd October, 2022, which had already passed. Additionally, the petitioner sought the release of the goods and vehicle in question, citing a breakdown of the vehicle within a period of less than 24 hours. The High Court, after considering the facts and circumstances of the case, set aside the impugned order dated 4th November, 2022, and remanded the matter back to the adjudicating authority for a fresh speaking order. The court directed the adjudicating authority to provide an opportunity for a hearing and allow the petitioner to make a fresh appropriate representation against the show-cause notice dated 27th October, 2022. The petitioner was instructed to file objections within two weeks, and the respondent was required to dispose of the objections within two weeks from the date of receipt. Furthermore, the respondents were directed to consider the prayer for the release of the goods and vehicle in accordance with the law. In conclusion, the writ petition, numbered WPA 24558 of 2022, was disposed of by the High Court with the aforementioned observations and directions. The judgment emphasized the importance of a speaking order, proper application of mind, and adherence to procedural requirements in matters related to the WBGST Act.
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