Case Law Details
GEN Engineering Works Vs Assistant Commissioner (ST) (Madras High Court)
Madras High Court held that passing of order without considering reply and without granting opportunity of being heard is against the principles of natural justice and accordingly the order is liable to be quashed.
Facts- A show cause notice was issued to the petitioner on 28.12.2023 and for that a reply was filed by the petitioner on 07.02.2024 and an additional reply was also filed on 24.04.2024 seeking personal hearing. However, the impugned order came to be passed on 29.04.2024 without considering the additional reply filed by the petitioner on 24.04.2024. Apart from that no opportunity of personal hearing was permitted though a request has been specifically made in the reply filed by the petitioner on 24.04.2024.
Thus, being aggrieved, the present writ is filed challenging the impugned order dated 29.04.2024 passed by the respondent u/s. 73 of the TNGST Act 2017.
Conclusion- Held that in the present case subsequent to the show cause notice, a reply was filed on 07.02.02024 and thereafter an additional reply was filed on 24.04.2024. On filing of the additional reply, a specific request was made for personal hearing. But in the impugned order nothing was considered about the additional reply filed by the petitioner dated 24.04.2024 and further the request of the petitioner for personal hearing was also not considered by the respondent. Under these circumstances, the impugned order came to be passed on 29.04.2024 and it is clearly in violation of principles of natural justice. Any order which is passed in violation of principles of natural justice is non-est in law and the same is liable to be quashed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This writ petition is filed challenging the impugned order dated 29.04.2024 passed by the respondent under Section 73 of the TNGST Act 2017 and consequently the summary order dated 29.042024 issued in Form DRC 07-having reference No.ZD330424233497E.
2. Mr. H. S. Hredai, the learned counsel for the petitioner, submitted that a show cause notice was issued to the petitioner on 28.12.2023 and for that a reply was filed by the petitioner on 07.02.2024 and an additional reply was also filed on 24.04.2024 seeking personal hearing. However, the impugned order came to be passed on 29.04.2024 without considering the additional reply filed by the petitioner on 24.04.2024. Apart from that no opportunity of personal hearing was permitted though a request has been specifically made in the reply filed by the petitioner on 24.04.2024. Therefore, the learned counsel for the petitioner would contend that the impugned order has been passed in violation of the principles of natural justice and the same is liable to be quashed.
3. Mr. T. N. C. Kaushik, the learned Additional Government Pleader (T) would fairly submit that the opportunity of personal hearing was provided to the petitioner on 05.04.2024 but it was before filing of the additional reply dated 24.04.2024. Under the said circumstance, this Court may pass an order and the respondent will comply the order.
4. I have taken into consideration the submissions made on both sides.
5. In the present case subsequent to the show cause notice, a reply was filed on 07.02.02024 and thereafter an additional reply was filed on 24.04.2024. On filing of the additional reply, a specific request was made for personal hearing. But in the impugned order nothing was considered about the additional reply filed by the petitioner dated 24.04.2024 and further the request of the petitioner for personal hearing was also not considered by the respondent. Under these circumstances, the impugned order came to be passed on 29.04.2024 and it is clearly in violation of principles of natural justice. Any order which is passed in violation of principles of natural justice is non-est in law and the same is liable to be quashed.
6. Accordingly this Writ Petition is disposed and the impugned orders dated 29.04.2024 bearing No. GSTIN/ID:33AAOFG6244L1Z2/2018-19 and the summary order dated 29.04.2024 issued in Form DRC 07 having reference No.ZD330424233497E, are hereby quashed and the matter is remanded back to the respondent for reconsideration and the respondent is directed to provide an opportunity of personal hearing of the petitioner after issuing notice (14 clear days) to the petitioner and thereafter pass a detailed order by taking into consideration of the reply, additional reply and as well as the submission made by the petitioner at the time of personal hearing. No costs. Connected miscellaneous petition is closed.
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