Tax Order Under Section 74 of WBGST Act Set Aside for Denying Requested Personal Hearing, Matter Remanded for Fresh Decision

The HC set aside an order under Section 74 of WBGST Act, 2017 due to violation of natural justice principles. The petitioner had specifically requested a personal hearing in their March 1, 2022 reply, but this was not granted by the Assistant Commissioner of State Tax. The respondent did not contest this procedural violation. The Court remanded the matter back to the concerned officer with directions to pass a fresh order within four weeks after providing the petitioner an opportunity for personal hearing, without commenting on the merits of the case.

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Issues involved:
Violation of principle of natural justice by not providing opportunity of personal hearing despite specific request made by the petitioner.

Analysis:
The judgment pertains to a writ petition challenging an order passed by the Assistant Commissioner of State Tax under Section 74 of the WBGST Act, 2017. The petitioner alleged a violation of the principle of natural justice as no opportunity of personal hearing was provided despite a specific request made in the reply dated 1st March, 2022. The impugned order did not mention any provision of personal hearing being granted or the petitioner's request being considered. The respondent's advocate did not contest this fact, acknowledging the lack of personal hearing despite the petitioner's request.

The High Court, after considering the facts and submissions, set aside the impugned order dated 9th March, 2022, and remanded the matter to the officer concerned. The Court directed the officer to pass a fresh order within four weeks, emphasizing the need to provide an opportunity for personal hearing to the petitioner. Importantly, the Court clarified that its decision was solely based on the violation of the principle of natural justice and did not delve into the merits of the case. The writ petition was disposed of with this observation and direction, ensuring that due process and fairness are maintained in the proceedings.

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