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        Case ID :

        2022 (6) TMI 815 - HC - GST

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        Adjudication Order Set Aside After Petitioners Denied Requested Personal Hearing, Violating Natural Justice Principles The HC set aside an adjudication order dated May 9, 2021, finding a violation of natural justice principles when petitioners were denied a personal ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Adjudication Order Set Aside After Petitioners Denied Requested Personal Hearing, Violating Natural Justice Principles

                                The HC set aside an adjudication order dated May 9, 2021, finding a violation of natural justice principles when petitioners were denied a personal hearing despite their explicit request. The court noted the Adjudicating Authority neither considered nor rejected the hearing request made in response to the show-cause notice. The matter was remanded to the Adjudicating Officer with directions to pass a fresh order after providing the petitioners or their representative an opportunity for hearing within eight weeks of the court's communication.




                                Issues: Challenge to adjudication order for violation of natural justice by not affording personal hearing.

                                In the present case, the petitioners challenged the adjudication order dated 9th May, 2021, on the grounds of a violation of the principle of natural justice due to the lack of opportunity for a personal hearing. The petitioners had specifically requested a personal hearing in their reply to the show-cause notice dated 13th April, 2021. However, upon perusal of the impugned adjudication order, it was noted that the Adjudicating Authority had not considered or rejected the petitioners' request for a personal hearing. The learned Additional Government Pleader could not contradict this fact, confirming that no personal hearing was provided to the petitioners despite their request not being considered or rejected.

                                The Court, after considering the facts and submissions of the parties, set aside the impugned order dated 9th May, 2021. The matter was remanded back to the Adjudicating Officer concerned with directions to pass a fresh order after affording an opportunity of hearing to the petitioners or their authorized representative within eight weeks from the date of communication of the court's order. The writ petition, numbered WPA 9561 of 2022, was disposed of with these directions and observations.
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                                ActsIncome Tax
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