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of <h1>Order set aside for violation of natural justice; matter remanded for personal hearing and fresh decision within eight weeks</h1> <h3>Coal Mines Associated Traders Private Limited & Anr. Versus The State of West Bengal & Ors.</h3> HC set aside the impugned adjudication order of 26 December 2023 for violation of natural justice, finding the petitioner was not afforded the requested ... Violation of principle of natural justice - not affording the petitioners opportunity of personal hearing which it has asked for - HELD THAT:- Though the impugned adjudication order is appellable order under the statute and the writ Court is very reluctant to entertain any writ petition against the statutory appellable adjudication order but in view of violation of principle of natural justice and the interest of justice the impugned order dated 26th December, 2023 is set aside and the matter is remanded back to the adjudicating authority concerned to pass a fresh order in accordance with law after giving opportunity of personal hearing to the petitioner or its authorised representatives within a period of eight weeks from the date of communication of this order without granting any unnecessary adjournment to the parties. It is clarified that this Court has not gone into the merit of the case and the impugned adjudication order has been set aside only on the ground of violation of principle of natural justice and the matter shall be considered by the adjudicating authority on its own merit. Petition disposed off by way of remand. Writ petition challenged adjudication order dated 26.12.2023 passed under Section 73(9) of the CGST/WBGST Act, 2017 on the ground of 'violation of principle of natural justice' by failing to afford the petitioners the requested 'opportunity of personal hearing' (letter dated 29.09.2023). Although the impugned order is a statutory 'appellable order' and writ courts are generally reluctant to entertain challenges to such orders, the Court found sufficient procedural infirmity and therefore 'set aside' the adjudication order. The matter is remanded to the adjudicating authority to pass a fresh order 'in accordance with law' after giving the petitioner or its authorised representatives an opportunity of personal hearing within eight weeks from communication of the order, 'without granting any unnecessary adjournment.' The Court expressly clarified it 'has not gone into the merit of the case' and the adjudicating authority shall consider the matter on its own merits. Writ petition disposed accordingly.
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