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2023 (2) TMI 277 - HC - GSTMaintainability of appeal - non-service of notice - opportunity of hearing not given - violation of principles of natural justice - HELD THAT - This Court does not find it necessary for now further directing the respondent No. 1 to decide Annexure P/9 dated 24.01.2023 before considering the Appeal itself on merits. It goes without saying that since it is the substantive ground in the Appeal that the petitioner has raised so far as an opportunity of hearing being denied, it is this which would be first looked into by the Appellate Authority. It would also be left open for the Appellate Authority to consider whether there is justifiable reasons and grounds available for the petitioner in not preferring the Appeal under Section 107 before the Respondent No. 1 within the prescribed period or within the reasonable period of time. The Respondent No. 1 would be taking a decision on the said issue first before the proceeding further in the matter. Writ petition disposed off.
Issues:
1. Direction sought for deciding an application before considering an appeal. 2. Allegation of lack of notice in a proceeding under Finance Act and CGST Act. 3. Contesting a case on merit in a subsequent proceeding. 4. Repeatedly approaching authorities regarding notice issue. 5. Fresh application seeking a decision on being served with a show cause notice. 6. Petition seeking direction to consider the application before the appeal. 7. Grounds of appeal based on denial of opportunity of hearing and lack of notice. 8. Court's decision on whether to decide the application before the appeal. 9. Appellate authority to first look into the substantive ground raised in the appeal. 10. Consideration of justifiable reasons for delay in preferring the appeal. Analysis: 1. The petitioner filed a Writ Petition seeking a direction for the respondents to decide an application before considering the appeal. The application dated 24.01.2023 requested a decision on whether the petitioner was served with a show cause notice. The petitioner alleged lack of notice in a proceeding under the Finance Act and CGST Act, initiated against them without their knowledge. 2. The petitioner contested the case on merit in a subsequent proceeding, following a show-cause notice issued on 17.10.2018. Despite their repeated approaches to the authorities regarding the notice issue, the concerned authority closed the subsequent proceeding, citing an order passed on the same set of facts earlier. 3. The petitioner raised grounds in the appeal, emphasizing the denial of an opportunity of hearing and the absence of a show-cause notice being served. The Court acknowledged these substantive grounds in the appeal and decided not to direct the respondent to decide the application dated 24.01.2023 before considering the appeal on its merits. 4. The Court directed the Appellate Authority to first examine the substantive ground raised in the appeal regarding the denial of an opportunity of hearing. Additionally, the Appellate Authority was tasked with considering any justifiable reasons for the delay in preferring the appeal under Section 107 before proceeding further in the matter. 5. Consequently, the present Writ Petition was disposed of, with the Court emphasizing the need for the Appellate Authority to address the substantive grounds raised by the petitioner before proceeding with the appeal and considering any justifiable reasons for any delays in the appeal process.
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