“Nowhere It Appears That Petitioners’ Request For A Personal Hearing Was Considered Or Rejected”, Sets Aside GST Adjudication Order: In Calcutta High Court

In Raj Kumar Singh & Anr. v. Assistant Commissioner (WPA 9561 of 2022), the Calcutta High Court bench of Honourable Justice Md. Nizamuddin ruled that the GST order passed without providing an opportunity for a personal hearing violates the principles of natural justice.

Facts of the case:

The adjudication order issued by the adjudicating authority has been contested by the petitioner. The order was challenged primarily on the grounds that it violated the principle of natural justice by denying the petitioners a chance for a personal hearing despite their specific request.

The Adjudicating Authority noted that the order 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 admitted position, which appears from the record to be that the petitioners were not granted a personal hearing despite their request and that their request was neither considered nor denied.

Court’s Findings:

The court overturned the GST order and sent the case back to the adjudicating officer for a new ruling after giving the petitioners or their authorized representative an opportunity to be heard within eight weeks.

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Judgement Reviewed By Manju Molakalapalli.

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