Petitioner | Flexibles Ltd. MBR |
Respondent | Dy. CST |
Decision by | Gujarat High Court |
Date of order or Judgement | 8-June-2022 |
Citation no. | R/Special Civil Application No. 5938 of 2022 2022 (6) GSTPanacea 32 HC Gujarat |
Hon’ble Judge | Justice A.J.Desai |
Decision | In Favour of |
Breach of Principle of Natural Justice no opportunity afforded to the assessee. Therefore, impugned order is set aside. The authorities are directed to pass the order afresh.
Breach of Principle of Natural Justice-Facts of the Case
The petitioner is a private limited company engaged in the business of Flexible Packaging materials.
The petitioner received Notice under section 129(3) of the Central Goods and Services Tax Act,2017 dated 6-1-2022.
Calling upon the petitioner why penalty could not be levied as referred in the said Notice and asked him to appear before the authority on 13-1-2022.
Respondent Without giving an opportunity of hearing, passed the order on the same day i.e 6-1-2022 when the Notice was issued.
Notice was issued by this Court to the respondents, however, no affidavit-in- reply has been filed till today.
Argument Before Court
Breach of Principle of Natural Justice-The Petitioner submit that the respondent authority has passed the order without giving an opportunity of hearing.
It is amply clear from the Notice as well as impugned order that the authority has passed the order on the date of issuance of the Notice itself.
It is clear that the petitioner was not heard before passing the order and therefore, he would submit that it is a case of breach of principles of natural justice, having not offered an opportunity of hearing before the authority.
Therefore, the petition may be accepted and the impugned order may be quashed and set aside.
Gujarat High Court Held
Breach of Principle of Natural Justice-The Hon’ble Gujarat High Court held that It is clear from the record that Notice as well as order impugned was passed on the same date i.e. 6-1-2022.
An opportunity of hearing has not been afforded to the petitioners and therefore, it is in breach of principles of natural justice.
Considering the facts and circumstances of the case, HC is of the opinion that the petition requires consideration and hence, the same is allowed.
The impugned Order passed by respondent is hereby quashed and set aside.
The petitioner shall appear before the authority within a period of three weeks from the date of receipt of this order.
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MBR-Flexibles-Ltd.-MBR
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