9911796707
TMI Blog2024 (3) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... se decision is contemplated against such person. Thus, where an adverse decision is contemplated against a person, such a person even need not to request for opportunity of personal hearing and it is mandatory for the authority concerned to afford opportunity of personal hearing before passing an order adverse of such person, as has been held in MAT No. 205 of 2023. This Court finds that the appellate authority has violated the principle of natural justice by not affording an opportunity of hearing to the petitioner. The delay in filing of the appeal is condoned and the present writ petition is allowed by setting aside the impugned order dated 17.01.2024 - It is hereby directed that the appellate authority shall give personal hearing to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in pursuance to the show cause notice, an order was passed on 11.08.2023 under Section 74 of the GST Act in total violation of the principles of natural justice by not affording any opportunity of personal hearing to the petitioner. The petitioner challenged the same before the appellate authority under Section 107 of the GST Act. The appellate authority vide order dated 17.01.2024 dismissed the appeal of the petitioner on the ground of limitation. The petitioner relied upon the judgment passed by the Hon ble Division Bench of Calcutta High Court in MAT No. 205 of 2023 titled as Goutam Bhowmik v. State of West Bengal decided on 9th January, 2024 wherein it has been held that under Section 75(4) it is mandatory to grant personal hearing. Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. wherein the Court has held as under:- Therefore, in our view, since provisions of Section 5 of the Act of 1963 have not been expressly or impliedly excluded by Section 107 of the Act of 2017 by virtue of Section 29(2) of the Act of 1963, Section 5 of the Act of 1963 stands attracted. The prescribed period of 30 days from the date of communication of the adjudication order and the discretionary period of 30 days thereafter, aggregating to 60 days is not final and that, in given facts and circumstances of a case, the period for filing the appeal can be extended by the Appellate Authority . Applying the principle of the above mentioned authorities, this Court finds that the appellate authority has violated the principle of natural justice b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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