Case Law Details
Pamm Advertising and Marketing Vs Union of India (Patna High Court)
It is observed that vide impugned order passed by Additional Commissioner (Appeal), the appeal of the petitioner against the order passed by Assistant Commissioner of State Taxes under Section 74 of BGST Act, 2017; and summary of order in Form GST DRC-07 has been rejected without considering the points taken by the petitioner in gross violation of principles of natural justice.
HC held that notwithstanding the statutory remedy, it is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences; (c) We also find the authorities not to have adjudicated the matter on the attending facts and circumstances. All issues of fact and law ought to have been dealt with, even if the proceedings were ex parte in nature.
HC quash and set aside the impugned orders passed by Additional Commissioner (Appeal) , Assistant Commissioner of State Taxes Patna under Section 74 of BGST Act, 2017; and summary of order dated 05.03.2020 in Form GST DRC-07.
The Assessing Authority shall decide the case on merits after complying with the principles of natural justice; Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired; The Assessing Authority shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner;
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