Alliance Granimarmo Pvt Ltd Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
Madras High Court addressed a petition from Alliance Granimarmo Pvt Ltd challenging a GST order passed on 26.12.2023, which confirmed a substantial demand of ₹1.9 crore under CGST, SGST, and IGST, along with interest and penalties. The petitioner argued that the order was issued despite an adjournment request for a personal hearing due to their Finance Manager’s illness. Although the adjournment was granted, the order was finalized before the rescheduled hearing date of 28.12.2023, violating principles of natural justice. The court found that the impugned order was issued improperly without providing the petitioner a fair opportunity to present their case. Consequently, the court set aside the order and remitted the matter back to the assessing authority for reconsideration, instructing the petitioner to file a reply within two weeks and to be given 14 days for a personal hearing before finalizing the order. The decision underscores the necessity of adhering to natural justice principles in administrative proceedings.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The present Writ Petition is filed for the issuance of a Writ of Certiorari, to call for records relating to impugned order bearing GSTIN.33AACCA4371K1ZR/2017-2018, dated 26.12.2023 passed by the First Respondent and quash the same.
