Tax Order Invalidated: Procedural Flaws Require Fresh Hearing and Proper Notice to Petitioner Under Principles of Natural Justice

HC found procedural defects in tax order due to lack of hearing. Directed Deputy Commissioner to set aside existing orders, issue notice to petitioner, request documents, and conduct personal hearing within 15 days. Petition disposed with contentions kept open and no costs awarded.

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Issues Involved:
The primary grievance is the lack of due procedure followed in issuing the impugned order, specifically the absence of a hearing for the Petitioner.

Details of the Judgment:

Issue 1: Lack of Due Procedure
The Petitioners contended that the impugned order was issued without following the necessary procedure as mandated by law, as they were not given an opportunity to be heard before the order was passed.

Issue 2: Absence of Opportunity
The Revenue's Counsel acknowledged that the impugned orders were issued without granting the Petitioner an opportunity to submit documents or present their case, as required by law.

Decision:
The Court acknowledged the lack of due process and instructed the Deputy Commissioner of Central Tax (GST) to set aside the impugned orders. The Deputy Commissioner was directed to issue a notice to the Petitioner for a hearing, request relevant documents, and subsequently conduct a personal hearing before passing any new orders within fifteen days.

Conclusion:
The Court disposed of the Petition based on the above observations, with all contentions of the parties expressly kept open for future consideration. No costs were awarded in this matter.

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