Matcon Impex Vs State Tax Officer (Madras High Court)
Madras High Court held that issuance of order without providing an opportunity of personal hearing is against the principles of natural justice and accordingly the order is liable to be set aside.
Facts- Petitioner submits that in the present case, the show cause notice dated 26.12.2023 was issued by the respondent. After the issuance of show cause notice, the detailed reply was filed by the petitioner along with the other relevant documents on 04.03.2024. Thereafter, though the petitioner opted for personal hearing in the online portal, without providing personal hearing, the respondent
Petitioner contends that in the portal, when the petitioner click ‘Yes’ for the column ‘Option for Personal Hearing’, it appears as ‘Yes’ but in the print out taken, it has been shown as the option as ‘No’. Therefore, he would contend that without providing an opportunity of personal hearing, the impugned order was passed in violation of principles of natural justice and the same is liable to be set aside. Thus, the present writ petition.
Conclusion- Held that Section 75(4) of GST Act mandates that an opportunity of hearing should be granted even if the respondent intends to pass an adverse order against the petitioner. In the present cases, it appears that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned orders. Hence this Court is of the view that the impugned orders were passed in violation of principles of natural justice and it is just and necessary to provide an opportunity to the petitioner to establish its case on merits.
