| Petitioner | Raj Kumar Singh |
| Respondent | Assistant Commissioner, Asansol Charge, West Bengal Goods and Services Tax & Ors. |
| Decision by | Calcutta High Court |
| Date of order or Judgement | 14-June-2022 |
| Citation no. | WPA 9561 of 2022 2022 (6) GSTPanacea 12 HC Calcutta |
| Hon’ble Judge | Justice Md. Nizamuddin |
| Decision | Matter Remanded |
Matter remanded back to the Adjudicating Officer to pass a fresh order after giving an opportunity of hearing to the petitioners or their authorised representative within eight weeks from the communication of this order
FACTS OF THE CASE
The ground of challenge was that the order was passed in violation of the principle of natural justice by not affording an opportunity of personal hearing to the petitioners in spite of a specific request.
No personal hearing was afforded to the petitioners in spite of their request and that neither such request of the petitioner was considered nor rejected.
ARGUMENT BEFORE COURT
The Adjudicating Authority recorded that the order had been passed after considering the reply filed by the petitioners, but nowhere did it appear that the petitioners’ request for a personal hearing was either considered or rejected.
The department was not in a position to contradict the admitted position which appears from the record that no personal hearing was afforded to the petitioners in spite of their request and that neither a request by the petitioner was considered nor rejected.
HELD BY THE COURT
It appears that though the Adjudicating Authority concerned has recorded that the impugned order has been passed after considering the reply filed by the petitioners but nowhere it appers that the petitioners’ request for personal hearing was either considered or rejected
The court set aside the order and the matter is remanded back to the Adjudicating Officer to pass a fresh order after giving an opportunity of hearing to the petitioners or their authorised representative within eight weeks from the communication of this order.
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