Natural justice in GST adjudication: ex parte order set aside and matter remitted for fresh hearing

An ex parte GST order passed without affording the petitioner a hearing was set aside for breach of natural justice. By consent, the matter was remitted to the authority for fresh consideration de novo, with a direction to grant a hearing and pass a reasoned order within eight weeks. The Court further recorded that limitation would not arise in the fresh exercise, so the authority was to decide the matter on merits after hearing the petitioner.

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Issues: Whether the ex parte order passed under the GST could be quashed for want of hearing and whether the matter should be remitted for fresh consideration.

Analysis: The order dated 26.04.2024 was passed without affording an opportunity of hearing to the petitioner. On the consent of the parties, the order was set aside and the authority was directed to afford a hearing and then pass a reasoned order within eight weeks. The Court also recorded that the matter would be decided de novo and that limitation would not arise in that exercise.

Conclusion: The ex parte order was quashed and the matter was remitted to the authority for fresh decision after hearing the petitioner.

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