2024 (10) TMI 1612 - HC - GST

Direction for release of goods - opportunity of hearing provided or not - violation of principles of natural justice - HELD THAT - It appears that the petitioner has challenged the order dated 09.01.2023 before the respondent No. 3-Deputy Commissioner of State Tax Appeals-8 (Surat) and the same is pending - During the pendency of the petition, it appears that the respondent No. 3 has granted the opportunity of hearing to the petitioner from time to time. From the case proceedings placed on record by the learned Assistant Government Pleader, it appears that the petitioner did not remain present on 23rd October, 2024 and therefore, the respondent No. 3 has granted another opportunity of hearing by letter dated 24.10.2024 to the petitioner to remain present for further hearing as the learned advocate for the petitioner who appeared before the respondent No. 3 on 26.09.2024 prayed for further hearing through video conference. The petitioner is disposed of so as to enable the respondent No. 3 to pass the appropriate order in accordance with law in the Appeal filed by the petitioner.

Summary

Issues:
Challenge to order dated 09.01.2023 | Direction to release goods | Opportunity of hearing | Discharge of notice

Analysis:
The petitioner sought to quash the order dated 09.01.2023 and requested the release of goods, excluding those already ordered for release by the Court in a previous case. The petitioner challenged the order before the Deputy Commissioner of State Tax Appeals-8, which was still pending. The respondent granted multiple opportunities for hearing, but the petitioner was absent on one occasion, leading to another hearing opportunity. During the hearing, the petitioner's advocate stated that no further hearing was required as written submissions had been filed previously. Consequently, the petitioner's case was disposed of to allow the Deputy Commissioner to make a decision based on the submissions, and the notice was discharged.