Case Law Details
Jayanta Ghosh and Ors. Vs State of West Bengal and Ors. (Calcutta High Court)
Introduction: In a landmark ruling, the Calcutta High Court has underscored the importance of granting a personal hearing (PH) at the adjudication stage in tax disputes, specifically within the context of the Goods and Services Tax (GST) proceedings. The case of Jayanta Ghosh and Ors. Vs State of West Bengal and Ors. delves into the procedural nuances and the adherence to the principles of natural justice in the context of GST appeals. This article aims to dissect the judgment, focusing on the criteria for granting a personal hearing, the implications of its denial, and the subsequent directions issued by the court.
Detailed Analysis: The case in question highlights a significant procedural lapse by the authorities involved in the GST adjudication process. The petitioner, Jayanta Ghosh, challenged the order passed without a personal hearing, deeming it a violation of the principles enshrined under Section 107(8) of the Central Goods and Services Tax Act, 2017, and the West Bengal Goods and Services Tax Act, 2017. The appellate authority’s dismissal of the appeal on the grounds of delay further compounded the issue, without considering the failure to issue a notice of hearing.
The judgment brings to light several pivotal aspects:
1. Mandatory Provision for Personal Hearing: Drawing upon previous rulings, the Calcutta High Court reiterated that the GST Act mandates the provision of a personal hearing in cases where an adverse decision is contemplated. This provision aims to safeguard the taxpayer’s rights and ensure a fair assessment.
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very much helpful for a professional