2024 (10) TMI 1390 - HC - GST

Dismissal of appeal preferred by the petitioner as being beyond limitation - no date of hearing was fixed nor any hearing granted to the petitioner prior to passing of an order under Section 73 of the State Goods Service Tax Act - violation of principles of natural justice - HELD THAT - Prima facie, from the said communication as well as the from the impugned order, it is evident that no hearing was accorded to the petitioner prior to passing of an order under Section 73 of the State Goods Service Tax Act, which is a clear violation of Section 75(4) of the GST Act and also in violation of the principle of nature justice. Thus on the said limited ground, both the impugned orders are quashed and the matter is remanded to the Assessing Authority to pass a fresh order after giving opportunity of hearing to the petitioner in accordance with law. Petition disposed off by way of remand.

Summary

The petitioner challenged orders under State Goods & Service Tax Act for lack of hearing. Court found no hearing was granted, violating GST Act and principles of natural justice. Orders quashed, matter remanded for fresh order with hearing. Petition disposed of accordingly.