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2024 (4) TMI 210 - HC - GSTViolation of principles of natural justice - deprivation of the right of personal hearing or not - notices for personal hearing not served - technical glitch - HELD THAT - It appears to be a case where because of technicalities, the notices for personal hearing seems to have not been served upon the petitioner and he has not been provided with a fair opportunity of personal hearing. The Order-in-Original dated 28.11.2023, to the aforesaid extent deserves to be set aside and it is ordered accordingly. However, the impugned order is interfered with only on the ground of it being violative of principles of natural justice. The petitioner is directed to enter appearance before the authorities concerned on 07.03.2024 for personal hearing. Thereafter, the authorities concerned shall proceed further and pass appropriate fresh order in accordance with law. It is made clear that there shall be no necessity for issuance of any further notice in this regard to the petitioner by the Department. Petition allowed.
Issues involved: Challenge to Order-in-Original No.73/GST/2023-24-Adjn.(ADC)-HYD-GST dated 28.11.2023 for violation of principles of natural justice.
The petitioner challenged Order-in-Original No.73/GST/2023-24-Adjn.(ADC)-HYD-GST dated 28.11.2023, primarily on the grounds of violation of principles of natural justice. The petitioner contended that he was deprived of the right of personal hearing, which is a crucial part of the procedure to be followed before passing such orders. The petitioner claimed that despite references to repeated intimations for personal hearing on specific dates, those notices were not served on him as they were sent to an email address different from his registered one. This discrepancy prevented the petitioner from availing the opportunity of personal hearing as required by the Department. The Department argued that the petitioner had been given ample opportunities for a personal hearing before the Order-in-Original was passed. They contended that the petitioner failed to avail these opportunities and therefore cannot complain about not being granted a personal hearing. However, upon examination of the contents of the impugned order, it was evident that the notices for personal hearing were indeed sent to an email address different from the petitioner's registered one. The Department did not dispute the fact that the petitioner had previously informed them of his correct email address. This technical error led to the petitioner not receiving the notices and being deprived of a fair opportunity for a personal hearing. In light of the circumstances, the Court concluded that due to technicalities, the notices for personal hearing were not properly served on the petitioner, thereby denying him a fair opportunity to present his case. As a result, the Order-in-Original dated 28.11.2023 was set aside on the grounds of violating principles of natural justice. The petitioner was directed to appear before the authorities concerned on 07.03.2024 for a fresh personal hearing. Subsequently, the authorities were instructed to proceed with the case and issue a new order in compliance with the law. It was clarified that no further notice needed to be issued to the petitioner regarding this matter. The Writ Petition was allowed to the extent mentioned, and any pending miscellaneous petitions were to be closed without any costs being imposed.
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