2026 (3) TMI 1581

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it petition is in narrow compass, the matter is taken up for final hearing and final disposal today. 2. On 13.03.2026, this Court had passed the following order: "1. Today, learned AGP has tendered the documents of the proceedings. The same are ordered to be taken on record. 2. On perusal of the said documents, it appears that the petitioner has been afforded opportunities of hearing however, he has chosen not to remain present. It is also noticed that the incorrect statement has been made in the writ petition and hence, the same is required to be dismissed with exemplary cost however, in order to give one more chance to the petitioner, the matter is kept on 18.03.2026. A copy of the documents of the proceedings to be s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner in the reply filed in Form GST DRC-06. If that was the case, the authority ought not to have decided the matter on the very first date of personal hearing. It was incumbent upon the authority to follow the mandate of Section 75(4) of the Act and grant opportunity of further hearing. This Court in the decision in the case of M/s. Yadav Trailor Transport Co. Vs. Union of India And Ors., rendered in Special Civil Application No. 3027 of 2025, has held as under: "9.1 It has been categorically observed by this Court in the case of Regent Overseas Pvt Ltd (supra), that when three dates had been granted, it would tantamount to adjournments. However, the provisions of Sub-section (2) of Sec. 33A of the Act provides for three adjournm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the principles of natural justice warranting interference by this court in exercise of powers under Article 226 of the Constitution of India." 9.2 In wake of such submissions, the Order-in-Original is passed against the settled legal position and in breach of principles of natural justice. 9.3 It is not in dispute that the petitioner was not heard before passing of the Assessment Order. It is fundamental proposition of law that other side should be heard before any order is passed. The maxim of Audi Alteram Partem is broad enough to include the rule against bias since a fair hearing is must for it to be unbiased hearing. The essential ingredients of fair hearing is that a person should be served with a proper notice and....