9911796707
TMI Blog2023 (9) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to appeal before the appellate authorities - Being left with no option, the respondent no.2 [Commissioner (Appeals)] proceeded to dispose of the appeal ex parte on the basis of the available records. One of the facets of the principle of natural justice is the concept of audi alteram partem or the rule of fair hearing. There can be no precise definition or strait-jacket formula which is to be followed in all cases. Notice of hearing is regarded as the minimum obligatory condition in such cases. The underlying principle which is to be followed in such cases is one of fairness. The petitioner had been given notice of personal hearing and repeated opportunities i.e. on 11 August, 2022, 1 September, 2022, 19 October, 2022 and 9 November, 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requested to represent the respondent authorities. The services of Mr. Ghosh be regularized by the State Authorities. The grievance of the petitioner is directed against an order dated 28 June, 2023 passed by the respondent no. 2, dismissing an appeal filed under Section 107 of the West Bengal Goods and Services Tax Act, 2017 (WBGST) read with the corresponding sections of the Central Goods and Service Tax Act, 2017 (CGST). Briefly, the petitioner no. 1 is a registered partnership firm inter alia engaged in business of trading of bidi leaves. The petitioner no. 1 is registered with both the CGST and WBGST authorities. The relevant period involved in the subject matter of this petition is for the year 2017- 2018. During the course of busine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n merits, it is submitted that the respondent authorities have failed to take into consideration Circular No. 183/15/2022-GST dated 27 December, 2022 whereby certain clarifications issued on the respondent authorities have not been followed. It is also contended on behalf of the petitioner that the impugned order has been passed without considering the grounds of appeal and the documentary evidence relied on by the petitioner. It is also contended that in the case of supplies, it was beyond doubt that the petitioner purchased leaves from the suppliers by paying the GST component. There are no reasons for disallowing the claim for ITC on the ground of an inadvertent error of one of the suppliers in not mentioning the GSTIN number of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The next hearing was fixed on 1 September, 2022. The authorized representative of the appellant appeared and produced certain invoices and sought for an adjournment. The next hearing was fixed on 19 October, 2022, when the petitioner chose to be unrepresented. Thereafter, the matter was again fixed on 9 November, 2022. However, the petitioner was not present on that day either. Being left with no option, the respondent no. 1 proceeded to dispose of the appeal ex parte on the basis of the available records. One of the facets of the principle of natural justice is the concept of audi alteram partem or the rule of fair hearing. There can be no precise definition or strait-jacket formula which is to be followed in all cases. Notice of hearing i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not even adverted to the Circular dated 27 December, 2022 which inter alia clarify the approach to be followed by the Department in cases where the supplier had wrongly reported the said supply as B2C instead of B2B in FORM GSTR-1 due to which the relevant supply was not get reflected. Similarly, the declaration of the wrong GSTIN of the recipient in the FORM GSTR-1 ought to have been dealt with in terms of the said Circular. There is also absence of reasons in the impugned order in rejecting the contentions raised by the appellant. In such circumstances, the impugned order is unsustainable and set aside. The appellant is directed to deposit twenty (20) per cent of the tax in dispute in addition to the amount paid under sub-section (6) of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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