2023 (9) TMI 1357

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.... 2017 (WBGST) read with the corresponding sections of the Central Goods and Service Tax Act, 2017 (CGST). Briefly, the petitioner no. 1 is a registered partnership firm inter alia engaged in business of trading of bidi leaves. The petitioner no. 1 is registered with both the CGST and WBGST authorities. The relevant period involved in the subject matter of this petition is for the year 2017- 2018. During the course of business, the petitioner had purchased bidi leaves from several suppliers namely M/s. Tirthankar Como Trade (P) Ltd., Joy Trading Company, Sri Babu Bhai Dhanji Bhai Manek & Co. and Amir Trading Company. In or about January, 2021 a physical inspection was conducted at the premises of the petitioner. Thereafter, a proceeding un....

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.... has been passed without considering the grounds of appeal and the documentary evidence relied on by the petitioner. It is also contended that in the case of supplies, it was beyond doubt that the petitioner purchased leaves from the suppliers by paying the GST component. There are no reasons for disallowing the claim for ITC on the ground of an inadvertent error of one of the suppliers in not mentioning the GSTIN number of the petitioner in the invoice. Moreover, an inadvertent printing error of the GSTIN number in the case of Joy Trading & Co. cannot be a ground for rejecting the claim of the petitioner. In the case of Amir Trading Co. Ltd., the supplier in showing the respective sales in B2B has shown the same B2C. Thus, the finding in ....

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....vember, 2022. However, the petitioner was not present on that day either. Being left with no option, the respondent no. 1 proceeded to dispose of the appeal ex parte on the basis of the available records. One of the facets of the principle of natural justice is the concept of audi alteram partem or the rule of fair hearing. There can be no precise definition or strait-jacket formula which is to be followed in all cases. Notice of hearing is regarded as the minimum obligatory condition in such cases. The underlying principle which is to be followed in such cases is one of fairness. The petitioner had been given notice of personal hearing and repeated opportunities i.e. on 11 August, 2022, 1 September, 2022, 19 October, 2022 and 9 November, ....