2026 (4) TMI 857

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....nt Government Pleader Ms. Tanushree Shrimal for the respondent No. 1 and learned advocate Ms. Hetvi Sancheti for respondent No. 2. 2. Rule, returnable forthwith. Learned Assistant Government Pleader Ms. Tanushree Shrimal waives service of notice of rule for and on behalf of the respondent No. 1 and learned advocate Ms. Hetvi Sancheti for the respondent No. 2. 3. Since the issue involved in the present writ petition is in narrow compass, the matter is taken up for final hearing and final disposal today. 4. On 22.04.2024, this Court passed the following order: "1. Learned advocate Mr.Punit Juneja submitted that contrary to Section 75(4) of the Central Goods & Service Tax Act the impugned order dated 30th December, 2023 is pa....

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..... Therefore, the stand taken by the learned Assistant Government Pleader cannot be countenanced, inasmuch as, the option of no personal hearing taken by the petitioner, cannot override the effect of mandate given by the statutory provision in Section 75(4) of the GST Act. 7. It was incumbent upon the authority to follow the mandate of Section 75(4) of the GST 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 ....

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....e adjournments have been granted and has passed the impugned ex parte order Such order is, therefore, clearly in breach 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 b....