GST: Natural justice violation in trial administrative body cannot be cured by observing natural justice at appellate stage

Chandni Crafts Vs Union of India (Rajasthan High Court)

GST: Natural justice violation in trial administrative body cannot be cured by observing natural justice at appellate stage

The authority conclusively found that the natural justice had not been followed by the adjudicating authority, however, on the  basis that natural justice was duly followed during appeal proceedings, did not interfere with the order on account of the said aspect of violation of principle of natural justice.

It is well settled that a failure of natural justice in the authority of first instance cannot be cured by sufficiency of natural justice in the appellate body, else the same would encourage the tendency of the authorities to give a short shrift to the proceedings before them.

In the case of World Home Textiles (supra), the Madras High Court came to the following conclusion :-

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