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Court Orders Quashed for Violating Natural Justice; Personal Hearing Under CGST Act to Be Conducted Anew. The HC quashed the orders dated 29.06.2019 and 04.08.2020 due to a violation of the principles of natural justice, as the petitioner was not granted a ...
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Court Orders Quashed for Violating Natural Justice; Personal Hearing Under CGST Act to Be Conducted Anew.
The HC quashed the orders dated 29.06.2019 and 04.08.2020 due to a violation of the principles of natural justice, as the petitioner was not granted a personal hearing under Section 75(4) CGST Act. A Writ of Certiorari was issued, and the second respondent was directed to conduct a personal hearing and issue a new order within four weeks. The Writ Petition was allowed, granting relief to the petitioner.
Issues: 1. Application for deletion of name of second respondent in CTS records. 2. Violation of principles of natural justice in passing orders under GST Act.
Analysis: 1. The petitioner, a registered partnership firm, filed an application for the deletion of the second respondent's name from the CTS records. The petitioner was registered under the GST Act and had its office in Belagavi. The second respondent had inspected the premises and issued an order under Sections 74 and 122(2)(b) of the CGST and KGST Act, leading to an appeal by the petitioner. The first respondent dismissed the appeal, resulting in the entry of the second respondent's name in the CTS records. The petitioner filed a writ petition challenging the order based on various grounds.
2. The Court considered the contention that the order dated 29.06.2019 was against the principles of natural justice as the petitioner was not given a personal hearing as required under Section 75(4) of the GST Act. The Court noted that the Department must provide a personal hearing even if not requested when an adverse decision is contemplated. As the petitioner was not given a hearing before the order was passed, it was held to be in violation of natural justice and the provisions of Section 75(4) of the CGST Act. Consequently, the Court quashed the orders at Annexures-C and F.
3. The Court issued a Writ of Certiorari to quash the orders dated 29.06.2019 and 04.08.2020. Additionally, it directed the second respondent to provide a personal hearing to the petitioner and pass a new order within four weeks, considering all contentions and following the law. As a result, the Writ Petition was allowed, providing relief to the petitioner based on the violation of principles of natural justice in the original orders.
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