Natural justice challenge fails where records show personal hearing was granted and the contrary claim was found false

A GST writ petition alleging breach of natural justice was rejected after the record showed that the petitioner had in fact been personally heard and had signed the proceedings. The incorrect date in the impugned appellate order was treated as a clerical error, not proof of denial of hearing. On that basis, the court found the allegation of no personal hearing to be false, and the petitioner's conduct in advancing that claim, together with non-representation when the matter was called, justified dismissal with exemplary costs.

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Issues: Whether the writ petition alleging violation of principles of natural justice in the appellate order under the GST laws deserved to be entertained, and whether the petitioner had in fact been personally heard before the impugned order was passed.

Analysis: The original file and the portal record showed that the petitioner had been personally heard and had signed the proceedings, and that the date mentioned in the impugned order was the result of a clerical error. On that basis, the assertion in the writ petition that no personal hearing had been granted was found to be false. The conduct of the petitioner in making such an averment, coupled with the absence of representation when the matter was taken up, justified rejection of the petition.

Conclusion: The allegation of violation of natural justice was negatived, and the writ petition was rejected with exemplary costs.

Ratio Decidendi: A writ petition based on an untrue allegation of denial of personal hearing, when the record shows that hearing was in fact granted, can be rejected with exemplary costs.

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