GST Orders Quashed: Court Cites Violation of Natural Justice for Lack of Proper Hearing; Case Remanded for Fresh Proceedings.

The HC quashed the orders issued under Section 73 of the GST Act and the subsequent appellate dismissal, citing a violation of natural justice principles due to the absence of a proper hearing. The court emphasized the necessity of a fair hearing as mandated by Section 75(4) of the GST Act. The matter was remanded for fresh proceedings, ensuring the petitioner receives a proper hearing. The writ petition was allowed, with the court highlighting the importance of appellate remedies and fair hearing processes, even in cases involving delayed appeals.

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Issues involved:
The judgment involves challenging orders passed under Section 73 of the GST Act and the subsequent dismissal of an appeal, focusing on the lack of proper hearing granted to the petitioner during assessment and appellate proceedings.

Challenging Order under Section 73 of GST Act:
The petitioner, a GST-registered entity, received a notice under Section 73 of the GST Act to respond to allegations, followed by a reminder notice with no mention of a hearing date. Despite this, an order was issued against the petitioner without a hearing, leading to a challenge through an appeal that was delayed. The petitioner's delay application was dismissed without clear evidence of consideration. The court found a violation of principles of natural justice due to the lack of a granted hearing, as required by Section 75(4) of the GST Act. The original order was deemed to be in contravention of the Act and principles of natural justice, leading to the quashing of both orders and a remand for fresh orders with a proper hearing opportunity.

Dismissal of Appeal without Consideration:
The petitioner argued that the appellate order was devoid of consideration or application of mind, citing a Supreme Court judgment emphasizing the importance of appellate remedies even in cases of delayed appeals. The petitioner sought condonation of the appeal delay based on justifiable grounds. The court, considering the cited judgment, agreed with the petitioner's argument and ordered the quashing of both orders, emphasizing the need for a fair hearing process as mandated by the GST Act. The writ petition was allowed in favor of the petitioner, and the matter was remanded for fresh orders with proper hearing opportunities.

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