Case Law Details
Pithamber Distributors Vs Assistant Commissioner (ST) (Madras High Court)
Order passed on the same date of Show cause notice is lacing for natural justice and liable for set aside-Madras HC
Introduction: The Madras High Court’s recent ruling in the case of Pithamber Distributors vs Assistant Commissioner highlights the importance of procedural fairness in administrative proceedings. The court’s decision to set aside an order issued on the same date as the show cause notice underscores the principles of natural justice.
Court Finding and Conclusion: In the case at hand, the petitioner was served with a show cause notice and, without being granted the opportunity to be heard, an order was passed on the same date. The court, upon examining the facts and submissions, concluded that this lack of procedural fairness rendered the impugned order unsustainable.
The contention raised by the petitioner’s counsel, regarding the breach of sub-section (2) of Section 73 of the applicable GST enactments, was upheld. As a result, the court set aside the impugned order, emphasizing the need for a reasonable opportunity to be provided to the petitioner.
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