HC Quashes Writ Petition as Natural Justice was Complied, Allows Statutory Appeal

Richards & John Wesley Engineers Pvt Ltd. Vs Principal Chief Commissioner of GST & C.EX (Madras High Court)

The recent judgment by the Madras High Court in the case of Richards & John Wesley Engineers Pvt Ltd. Vs Principal Chief Commissioner of GST & C.EX sheds light on the crucial aspect of adherence to natural justice principles in administrative proceedings. This article delves into the key arguments presented, the court’s analysis, and the implications of its decision.

The crux of the petitioner’s contention revolved around the alleged violation of natural justice principles due to the failure of the respondents to provide audit observations before finalizing the audit report. Additionally, concerns were raised regarding the adequacy of consideration given to the petitioner’s objections and supporting documents.

The court’s scrutiny of the case revealed that the petitioner had indeed been given opportunities to respond at various stages, including during the audit process and subsequent proceedings. While acknowledging procedural lapses such as the absence of document identification numbers on the audit report, the court found that the essence of natural justice had been upheld.

Furthermore, the judgment highlighted the petitioner’s right to avail of the statutory appellate remedy against the impugned order. Despite the petitioner’s plea for discretionary intervention, the court refrained from interfering, emphasizing the availability of the appellate route.

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