Case Law Details
Hitech Sweet Water Technologies Pvt. Ltd Vs State of Gujarat (Gujarat High Court)
Challenge to the orders and preceding show-cause notices are based on the ground that the order came to be passed in gross violation of principles of natural justice inasmuch as the petitioner was not granted opportunity of being heard. By placing reliance on different judgments including M/s. Alkem Laboratories Ltd. Vs. Union of India [2021 (46) GSTL 113 (Guj.)], it was submitted that when adverse order was passed without giving opportunity of personal hearing, it was liable to be quashed.
There is no gainsaying that the impugned orders came to be passed without extending opportunity of personal hearing to the petitioner. In respect of the orders relating to three assessment years, the petitioner was not heard. While it is true that in reply in prescribed form given by the petitioner, in response to show-cause notice, the petitioner has indicated that he did not opt for personal hearing.
Learned advocate for the petitioner submitted that it was by a sheer mistake and petitioner is required to have right to personal hearing exercised, so that it can put its case properly in response to the show-cause notice.
Only on the ground of non-compliance of principles of natural justice in form of not giving opportunity of personal hearing and in order that the competent authority is enabled to decide afresh as per the statement of the learned AGP, the three impugned orders dated 19.04.2022 (Annexures-C-1 to C3 in the petition) issued by respondent no.2 are set aside.
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