2025 (10) TMI 244

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....hing the order dated 28th September, 2024 passed by the State-Tax Additional Commissioner (Appeal), Santhal Pargana Division, Dumka in Appeal No. AD200923000780M (Annexure-6 to the writ petition), whereby the said appeal filed by the petitioner against the order dated 21st June, 2023 passed by the respondent no. 4-State-Tax Officer, Jharkhand Goods and Services Tax, Dumka Circle, Dumka has been rejected. Further prayer has been made for quashing the Summary of order dated 21st June, 2023 passed by the respondent no. 4 in Reference No. ZD200623001909O, whereby Demand and Recovery Certificate (DRC-01) issued against the petitioner has been confirmed by rejecting its' reply as well as directing to issue DRC-07 for recovery of the alleged due a....

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....ed 21st June, 2023 in Form GST DRC-07 whereby imposition of tax and interest upon the petitioner to the tune of Rs. 1,19,58,944.78/- was held justified and recoverable. 5. Being aggrieved with the said order, the petitioner preferred an Appeal No.AD200923000780M before the Court of State-Tax Additional Commissioner (Appeal), Santhal Pargana Division, Dumka, however, the same was rejected vide order dated 28th September, 2024 confirming the order dated 21st June, 2023 passed by the respondent no. 4. 6. The learned counsel for the petitioner apart from raising other legal infirmities in the appellate order dated 28th September, 2024, has given much emphasis on the argument that the said order is in violation of the principles of natural....

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....racter, to adopt modalities necessary to achieve requirements of natural justice and fair play to ensure better and proper discharge of their duties. Procedure is mainly grounded on the principles of natural justice irrespective of the extent of its application by express provision in that regard in a given situation. It has always been a cherished principle. The aim of application of the principles of natural justice is to secure justice or to prevent miscarriage of justice. The principles of natural justice do not supplant the law, but supplement it. 11. In the case of Asha Sharma Vs. Chandigarh Administration and Others reported in (2011) 10 SCC 86, the Hon'ble Supreme Court has held as under:- "14. Action by the State, wheth....

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....l authorities, other tribunals and even in the administrative actions, where the decision of the authority may result in adverse civil consequences. 13. In the case of State Bank of India and Others Vs. Rajesh Agarwal & Others reported in (2023) 6 SCC 1, the Hon'ble Supreme Court has held that the principles of natural justice are not mere legal formalities, rather they constitute substantive obligations that need to be followed by decision-making and adjudicating authorities. The principles of natural justice act as a guarantee against arbitrary action, both in terms of procedure and substance, taken by judicial, quasi-judicial, and administrative authorities. Two fundamental principles of natural justice are entrenched in Indian jurisp....