Court quashes GST Act orders, citing lack of hearing & natural justice violation. Fresh orders to be issued. The High Court quashed a series of orders passed under the GST Act against the petitioner without a proper hearing, citing a violation of natural justice ...
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Court quashes GST Act orders, citing lack of hearing & natural justice violation. Fresh orders to be issued.
The High Court quashed a series of orders passed under the GST Act against the petitioner without a proper hearing, citing a violation of natural justice rules. The court directed the 7th respondent to issue fresh orders after granting the petitioner a hearing. The 7th respondent was instructed to consider objections on jurisdiction and merits raised by the petitioner, with a three-month timeline set for issuing the fresh orders. The petitioner was required to participate in the process either in person or via video conferencing.
Issues: Lack of hearing before passing orders under GST Act, violation of rules of natural justice, quashing of orders, direction for fresh orders, consideration of objections on jurisdiction and merits, timeline for passing fresh orders.
In this case, the petitioner approached the High Court aggrieved by a series of orders passed against him under the GST Act without being heard. The primary contention was the lack of a hearing before passing the orders, which would violate the rules of natural justice. The court enquired about the hearing extended to the petitioner and found that while notices were issued for a personal hearing, the officer proceeded to consider the petitioner's reply and pass final orders without granting a further opportunity for a hearing. The court heard both parties and concluded that the impugned orders were passed without hearing the petitioner, thus cannot be legally sustained due to the violation of natural justice rules.
The High Court quashed the series of orders and directed the 7th respondent to pass fresh orders after hearing the petitioner. The court specifically instructed the 7th respondent to consider the objections raised by the petitioner regarding jurisdiction. It was emphasized that the fresh orders must reflect a consideration of each objection raised by the petitioner on jurisdiction and the merits of the case. A timeline of three months was set for the 7th respondent to pass the fresh orders. The petitioner was directed to appear before the 7th respondent either physically or through video conferencing to facilitate the process.
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