2021 (2) TMI 431 - HC - GST

Court sets aside order for violation of natural justice, remits for reconsideration

The High Court found that the impugned order violated principles of natural justice as the petitioner was not provided with an opportunity to be heard. ... Principles of natural justice - opportunity of hearing - quash and remit for fresh consideration - reconsideration after hearingPrinciples of natural justice - opportunity of hearing - quash and remit for fresh consideration - Impugned order passed without affording the petitioner an opportunity of hearing violated principles of natural justice and required setting aside and remand. - HELD THAT: - The second respondent disposed of the first appeal without providing any hearing to the petitioner despite the petitioner's request. The respondents concede that no opportunity was given. The absence of any opportunity of hearing renders the impugned order contrary to the principles of natural justice. In these circumstances the proper course is to set aside the order and remit the matter to the second respondent to reconsider the appeal afresh after hearing the parties and passing an appropriate order in accordance with law. The court left the substantive contentions open for fresh consideration by the authority.Impugned order set aside and the matter remitted to the second respondent for fresh consideration after affording opportunity of hearing to the petitioner.Final Conclusion: Writ petition allowed; impugned order quashed on ground of violation of natural justice and the appeal remitted to the second respondent to be reconsidered afresh after hearing the parties. Issues:Violation of principles of natural justice in passing the impugned order without providing an opportunity to the petitioner.Analysis:The petitioner, an assessee, challenged an order requiring payment of a specified amount for the financial year 2019. The petitioner filed an appeal under Section 107(11) of the Karnataka GST Act, 2017, which was dismissed by the second respondent without granting an opportunity of hearing, thereby disregarding principles of natural justice. The petitioner contended that the order was passed in contravention of natural justice principles as no opportunity was provided for a hearing. The learned counsel for the respondents acknowledged the lack of opportunity given to the petitioner before passing the impugned order.Judgment:The High Court found that the impugned order passed by the second respondent indeed violated principles of natural justice by not providing the petitioner with an opportunity to be heard. Consequently, the Court allowed the writ petition, setting aside the impugned order. The matter was remitted back to the second respondent for reconsideration of the appeal after affording the parties a proper hearing and to pass an appropriate order in accordance with the law. The Court kept the contentions of the parties open and noted that the pending consideration of any application did not survive for further consideration in light of the writ petition's disposal.