In the case of Raj Kumar Singh & Anr. versus Assistant Commissioner, the Calcutta High Court bench led by Justice Md. Nizamuddin ruled that the GST order issued without providing an opportunity for a personal hearing is contrary to the norms of natural justice.
Brief Facts Of The Case: The adjudication order issued by the adjudicating authority has been contested by the petitioner. The ruling was challenged primarily on the grounds that it violated the concept of natural justice by denying the petitioners a chance for a personal hearing notwithstanding their stated request. The Adjudicating Authority noted that the ruling was made after taking the petitioners’ reply into consideration, but nowhere does it say whether the petitioners’ request for a personal hearing was approved or denied. The department was unable to refute the acknowledged position, which seems from the record that the petitioners were not granted a personal hearing despite their request and that their request was neither considered nor denied.
Judgement: The court set aside the GST judgement and remanded the case to the adjudicating officer to issue a new decision after allowing the petitioners or their authorised representative an opportunity to be heard within eight weeks.
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JUDGEMENT REVIEWED BY PRAKIRTI JENA