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2024 (4) TMI 509 - HC - GSTAttachment order - SCN was not uploaded on the portal - SCN that was mandatory to be issued before any penalty may have been imposed, remained to be uploaded by way of attachment - inadvertent error - principles of natural justice - HELD THAT - Owing to such inadvertent error, the right of the petitioner to object to the notice and his right to hearing was completely compromised. Unless the notice had been served on the petitioner with all its contents and annexures, if any, the petitioner may never have availed his opportunity to effectively object to the notice and participate in the personal hearing - It is beyond doubt that the petitioner had a perfect right to object to the show cause notice and he had a near perfect right to personal hearing. Perusal of the print out of the dashboard display clearly indicates that the respondent authority also did not seek to deny such right to the petitioner. Occasioned by the inadvertence, noted above, those rights came to be denied to the petitioner - no useful purpose may ever be served in keeping such a petition pending or calling for counter affidavit at this stage. Petition disposed off.
Issues involved:
The issues involved in the judgment are related to the inadvertent error in not uploading the show cause notice before imposing a penalty, compromising the petitioner's right to object and have a personal hearing. Summary: The High Court of Allahabad, in the case, acknowledged that due to inadvertence, the show cause notice necessary before imposing any penalty was not uploaded by the petitioner. This error led to the petitioner's right to object and have a personal hearing being compromised. The dashboard on the portal only displayed basic information about the notice, lacking the actual notice that needed to be attached for the petitioner's awareness. The Court recognized that the petitioner had a legitimate right to object to the show cause notice and to a personal hearing. However, the failure to serve the notice with all its contents and annexures deprived the petitioner of effectively exercising these rights. The respondent authority did not contest the petitioner's rights but due to the inadvertent error, these rights were denied. Considering the circumstances and the denial of the petitioner's rights, the Court deemed it unnecessary to keep the petition pending or call for a counter affidavit at that stage. Consequently, the impugned order dated 10.10.2023 was set aside, granting liberty to the respondent authority to proceed in accordance with the law. As a result, the writ petition was disposed of by the Court.
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