Petitioner denied relief after missing multiple hearing notices under multi-tier adjudication rules, appeal allowed within four weeks

The HC held that the petitioner was afforded multiple opportunities for personal hearing and failed to appear or respond to notices sent via email. The claim of non-receipt of the hearing notice dated February 15, 2024, was rejected. The petition was dismissed as the petitioner had an alternative efficacious remedy under the multi-tier adjudicatory process. However, the court allowed the petitioner to file an appeal against the impugned order within four weeks, directing the Appellate Authority to hear and dispose of it on merits, subject to compliance with formalities and an application for condonation of delay. The petition was disposed of accordingly.

---

---

ISSUES:

Whether the issuance and conduct of show-cause notice and personal hearings under Section 73 of the WBGST/CGST Act, 2017 complied with the principles of natural justice.Whether failure to attend personal hearings despite receipt of notices justifies passing an order in original without further opportunity.Whether the petitioner was entitled to a fresh adjudication or setting aside of the order impugned on grounds of alleged non-notice of personal hearing.Whether the writ petition is maintainable in presence of an efficacious alternative remedy under the statutory adjudicatory process.Whether the appellate authority should be directed to hear and dispose of the appeal on merits subject to compliance of formalities and condonation of delay.

RULINGS / HOLDINGS:

The Court held that the show-cause notice and subsequent personal hearing opportunities were issued and afforded in accordance with the provisions of Section 73 of the said Act, with notices served by e-mail, thereby adhering to the principles of natural justice.It was held that the petitioner's failure to respond to the show-cause notice and non-attendance at multiple personal hearings despite receiving notices justified the passing of the order in original without further adjournment.The Court rejected the petitioner's contention of non-receipt of notice for the personal hearing fixed on February 15, 2024, noting that notices were communicated via e-mail and the petitioner did not challenge the order promptly.The writ petition was not entertained on the ground that the petitioner has an efficacious alternative remedy under the multi-tier adjudicatory process provided by the said Act.The Court directed that if the petitioner prefers an appeal within four weeks, the Appellate Authority shall hear and dispose of the appeal on merits, subject to compliance with formalities and filing of an application for condonation of delay.

RATIONALE:

The Court applied the procedural framework under Section 73 of the WBGST/CGST Act, 2017, which mandates issuance of show-cause notices and provides for personal hearings before passing an order in original.The Court emphasized adherence to the principles of natural justice, particularly the right to be heard, which was satisfied by issuance of multiple notices and opportunities for personal hearing communicated via e-mail.The decision reflects the principle that non-appearance despite adequate notice and opportunity justifies adjudication in absence of the party.The Court recognized the statutory multi-tier adjudicatory mechanism as an efficacious alternative remedy, thereby limiting the scope of writ jurisdiction in such matters.The Court's direction to the appellate authority to hear the appeal on merits subject to condonation of delay underscores the importance of procedural compliance while ensuring substantive justice.

---