Order passed without providing personal hearing is against principles of natural justice: Madras HC

R.B. Traders Vs Deputy Commercial Tax Officer (Madras High Court)

Madras HC held that passing of order without providing opportunity of personal hearing is against principles of natural justice. Accordingly, order set aside and directed to provide an opportunity to the Petitioner to establish their case on merits.

Facts- This writ petition has been filed by the petitioner challenging the order dated 01.04.2024 passed by the first respondent and for a direction to the second and third respondents to defreeze the bank account of the petitioner. Petitioner submits that all notices/communications were uploaded under the “Additional Notices Column” in the GST portal. However, the petitioner, being a small business entity, was unaware of the notices uploaded on the GST portal.

Conclusion- Held that the respondent passed the orders, which are impugned herein without providing an opportunity of personal hearing to the petitioner and hence, the same is in violation of the principles of natural justice. According to the petitioner, they had already paid around 90% of the tax before the authority concerned. Thus, this Court is of the opinion that it is just and necessary to provide an opportunity to the Petitioner to establish their case on merits and in accordance with law. Accordingly, the order impugned herein is set aside.