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Court Directs Appeal Route for Alleged Natural Justice Violation in WBGST/CGST Order, Grants 30-Day Filing Window. The HC disposed of the writ petition challenging the order under Section 73 of the WBGST/CGST Act, 2017, due to alleged procedural violations. The court ...
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Court Directs Appeal Route for Alleged Natural Justice Violation in WBGST/CGST Order, Grants 30-Day Filing Window.
The HC disposed of the writ petition challenging the order under Section 73 of the WBGST/CGST Act, 2017, due to alleged procedural violations. The court acknowledged the petitioner's claim of a natural justice violation but advised pursuing an appeal as an alternate remedy. The petitioner was granted 30 days to file an appeal, with a directive for the appellate authority to consider condoning the delay and adjudicate on merits within 8 weeks, subject to compliance with formalities. All parties were instructed to act based on the server copy of the order from the court's official website.
Issues: Challenging order under WBGST/CGST Act, 2017 for tax period July 2017 to March 2018. Allegation of violation of principles of natural justice due to notice not received in proper menu. Delay in filing writ petition.
Analysis: The petitioner filed a writ petition challenging an order passed under Section 73 of the WBGST/CGST Act, 2017 for the tax period July 2017 to March 2018. The petitioner claimed that notices regarding the proceeding were uploaded in the incorrect menu of the portal, leading to a lack of notice. The petitioner argued that the opportunity for personal hearing was granted before the time to file a response had expired, rendering the proceedings invalid. The respondents contended that the order was passed on 11th December 2023, and the writ petition was filed on 11th June 2024 without any explanation for the delay.
The court acknowledged the petitioner's complaint of a violation of natural justice but noted that the order had been uploaded in the portal, although in the wrong menu. Despite the petitioner's claim of discovering the order late, the court did not delve into the adequacy of service at this stage. The court suggested that since an appeal was available as an alternate remedy, the petitioner should approach the appellate authority. However, due to the peculiar facts of the case, the court permitted the petitioner to file an appeal within 30 days.
The court directed that if the petitioner files an appeal within the specified period along with an explanation for the delay, the appellate authority should consider condoning the delay and hear the appeal on merits within 8 weeks from the date of filing, subject to other formalities. The writ petition was disposed of with these observations and directions, emphasizing that all parties should act based on the server copy of the order downloaded from the Court's official website.
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