2024 (10) TMI 1605 - HC - GST

Legal Challenge Upheld: Procedural Fairness Prevails as Writ Petition Succeeds on Natural Justice Grounds Under Article 226

HC of Telangana allowed the writ petition under Article 226, setting aside the original order due to non-consideration of the petitioner's reply, which ... Violation of principles of natural justice - valuable right of the petitioner to defend through reply as well as right of personal hearing was taken away - HELD THAT:- The learned counsel for the respondents could not explain the finding given in the portal. The said recording in the portal i.e., ‘Reply furnished, pending for order by tax officer’ makes it clear that the petitioner’s reply to show-cause notice was received by the respondents. Thus, finding given by the Authority in the impugned order that the petitioner failed to submit his reply is factually incorrect and cannot sustain judicial scrutiny. If the reply of the petitioner is not considered, the principles of natural justice were grossly violated. For this singular reason alone, the impugned order cannot sustain judicial scrutiny and the same is liable to be set aside. The Writ Petition is disposed of by setting aside the impugned order dated 25.04.2024 and the Authority is directed to consider the reply filed by the petitioner to the show-cause notice dated 27.12.2023 and proceed further in accordance with law from that stage. The High Court of Telangana set aside the Order-in-Original dated 25.04.2024 in a case filed under Article 226 of the Constitution, as the petitioner's reply was not considered, violating principles of natural justice. The Authority was directed to consider the reply and proceed further in accordance with the law. No costs were awarded.