Natural justice in GST adjudication: taxpayer must get an opportunity to reply before a fresh reasoned order is passed.

Natural justice required the taxpayer to be given a real opportunity to respond where the show cause notice was not received and no reply could be filed. The Calcutta HC directed restoration of that opportunity in proceedings under the West Bengal GST Act and the CGST Act, requiring the adjudicating authority to hear the petitioner, consider the reply, and then pass a reasoned order in accordance with law. The petitioner was permitted to file a reply within the time fixed by the Court, and the matter was to be reconsidered after hearing.

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Issues: Whether the petitioner, having not received the show cause notice and having been unable to file a reply, should be granted an opportunity to respond before the adjudicating authority passes a fresh order.

Analysis: The petition was directed against an order passed under Section 107 of the West Bengal Goods and Services Tax Act and the Central Goods and Services Tax Act, 2017. The Court noted that the petitioner had not been able to receive the show cause notice or file a reply and, therefore, had been deprived of an opportunity to place its defence before the authority. In these circumstances, the Court considered it appropriate to restore the petitioner's opportunity to respond and to require the authority to reconsider the matter after hearing the petitioner and by passing a reasoned order in accordance with law.

Conclusion: The petitioner was permitted to file a reply within four weeks, and the authority was directed to consider the same, afford a hearing, and pass a reasoned order within the stipulated time.

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