2024 (1) TMI 172 - HC - GST

Violation of principles of natural justice - petitioner is entitled for three opportunities of personal hearing, however, only two opportunities were provided to him - HELD THAT - This Court grants liberty to the petitioner to approach the Appellate Authority by filing the appeal within a period of 30 days from the date of receipt of copy of this order. In such case, the Appellate Authority is also directed to entertain the appeal filed by the petitioner without insisting the issue of limitation and pass orders in accordance with law. In the meantime, there shall be an order of interim stay of the recovery proceedings until the filing of appeal. It is also made clear that if the petitioner failed to file the appeal within a period of 30 days, the said interim stay will automatically stand vacated. The writ petition disposed off.

Summary

Issues involved:
The issues involved in this case are challenging an order dated 29.03.2023 passed by the 1st respondent and a recovery letter dated 14.09.2023 issued by the 2nd respondent.

Violation of Principles of Natural Justice:
The petitioner argued that he was entitled to three opportunities of personal hearing but only received two, due to delayed notices caused by his change of residence and exam commitments. The petitioner contended that the impugned order passed by the 1st respondent violated principles of natural justice. He requested the Court to either set aside the order for a fair hearing or allow him to file an appeal without time limitation.

Granting Liberty to Approach Appellate Authority:
The respondent suggested that the petitioner intends to file an appeal, and the Court may grant liberty for the petitioner to approach the Appellate Authority. After hearing both parties and examining the evidence on record, the Court granted the petitioner 30 days to file an appeal with the Appellate Authority. The Appellate Authority was directed to consider the appeal without insisting on the issue of limitation and to make decisions in accordance with the law.

Interim Stay of Recovery Proceedings:
The Court ordered an interim stay of the recovery proceedings until the appeal is filed. It was clarified that if the petitioner fails to file the appeal within 30 days, the interim stay will be automatically lifted. With these directions, the writ petitions were disposed of, with no costs imposed, and the connected miscellaneous petitions were closed.