Natural Justice Prevails: Administrative Order Quashed Due to Lack of Hearing and Opportunity to Respond Under Principles of Fair Procedure

HC found violation of natural justice principles in an administrative order against a real estate assessee. The court set aside the order dated 08.08.2024, directing respondent to provide personal hearing, allow petitioner to submit replies, and pass a fresh order within prescribed timelines. The matter was remanded for reconsideration, ensuring procedural fairness.

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Issues:
Challenge to order dated 08.08.2024 on grounds of violation of principles of natural justice.

Analysis:
The petitioner, engaged in Real estate activities and a registered assessee under the Goods and Services Act, challenged the order dated 08.08.2024 issued by the Respondent. The petitioner alleged that the order was passed without affording an opportunity of hearing, violating principles of natural justice. The Respondent had issued various notices, including a Show Cause Notice and an ASMT-10 notice, to which the petitioner had replied. However, the impugned order was passed without considering the replies submitted by the petitioner. The petitioner contended that the order was unjust as it did not provide a chance for a personal hearing. The Respondent argued that since the replies filed by the petitioner were unsatisfactory, a subsequent Show Cause Notice was issued, but the petitioner failed to respond, leading to the impugned order. The Respondent maintained that the petitioner could appeal the order before the Appellate authority if aggrieved.

The Court noted that the impugned order was passed without providing an opportunity for a personal hearing, contrary to Section 75(4) of the Act. Despite granting time for filing replies, the order was issued without intimating the provision of a personal hearing, thus violating principles of natural justice. Consequently, the Court set aside the order dated 08.08.2024 and remanded the matter to the Respondent for fresh consideration. The Court directed the petitioner to file their reply/objection along with required documents within three weeks. Upon receipt of the reply, the Respondent was instructed to issue a clear notice for a personal hearing within 14 days and pass appropriate orders expeditiously after hearing the petitioner.

In conclusion, the writ petition was disposed of with the above directions, and no costs were imposed. Connected miscellaneous petitions were also closed in light of the judgment.

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