2024 (10) TMI 440 - HC - GST

Legal Appeal Reinstated: Personal Hearing Mandated with Comprehensive Evidence Consideration and Reasoned Adjudication

HC of Calcutta allowed the appeal and remanded the case to the adjudicating authority. The authority must conduct a personal hearing, consider oral ... Grant of Interim order - direction to appellants to secure the entire tax component as made under the adjudication order by furnishing a bank guarantee to the satisfaction of the learned Registrar General of this Court - HELD THAT:- The adjudicating authority, which is the first authority in the hierarchy of authorities, is bound to consider the reply and record reasons as to why the reply is not satisfactory. This is manifestly absent in the adjudication order dated April 29, 2024. This would be sufficient to set aside the order and remand the entire proceedings back to the adjudicating authority/assessing officer. The interim order passed in the writ petition is set aside and the writ petition is allowed and the adjudication order dated April 29, 2024 passed under section 73 of the WBGST Act, 2017 is set aside and the matter is remanded to the adjudicating authority for fresh consideration - Appeal allowed by way of remand. The High Court of Calcutta allowed the appeal, set aside the interim order, and remanded the case back to the adjudicating authority for fresh consideration. The adjudicating authority must provide a personal hearing, consider oral submissions and documents, and pass a speaking order. The appellants can present supporting decisions. No costs were awarded.