Case Law Details
Rabindra Surgicals Pvt Ltd Vs Chief Commissioner (Orissa High Court)
In a significant judicial development, the Orissa High Court recently addressed a contentious issue involving procedural fairness under the Odisha Goods and Services Tax (OGST) Act.The matter pertained to an order issued by the Assistant Commissioner, CT & GST, Circle-IV, Bhubaneswar, under Section 73 of the CGST/OGST Act, dated 14th December 2023. The petitioner, Rabindra Surgicals Pvt Ltd, challenged this order primarily on the grounds that no opportunity for a personal hearing was provided before the order was passed. The court, after hearing arguments from both parties, found merit in the petitioner’s contention.
Mr. C. Das, representing the petitioner, emphasized that the absence of a hearing violated procedural fairness, a fundamental tenet of natural justice. He referenced a precedent set by the Orissa High Court in Khani Khyatigrasta Gramya Committee v. The Commissioner of Commercial Tax & GST, where a similar issue was addressed favorably for the petitioner.
On the other hand, Mr. A. Kedia, appearing for the revenue, acknowledged the oversight and advocated for a remand of the matter to ensure compliance with statutory requirements.
The court, in its deliberation, refrained from delving into the merits of the case but unequivocally stated that the absence of a hearing rendered the order unsustainable under the law. Consequently, the court quashed the order dated 14th December 2023 and directed a rehearing, emphasizing the importance of adhering to legal principles established in previous judgments.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
This matter is taken up by hybrid mode.
2. Heard Mr. C. Das, learned counsel appearing for the Petitioner and Mr. A. Kedia, learned Junior Standing Counsel appearing for the Revenue.
3. The Petitioner has filed this writ petition seeking to quash the order dated 14.12.2023 passed by Opposite Party No.2-Assistant Commissioner, CT & GST, Circle-IV, Bhubaneswar under Section 73 of the CGST/OGST Act without granting any opportunity of personal hearing to the Petitioner and an order has been passed.
4. Mr. C. Das, learned counsel appearing for the Petitioner vehemently contended that Opposite Party No.2-Assistant Commissioner, CT & GST, Circle-IV, Bhubaneswar has passed the order dated 14.12.2023 under Section 73 of the CGST/OGST Act without giving any opportunity of hearing to the Petitioner. Therefore, the Petitioner approached this Court by way of filing this writ petition. He is further contended that the case of the Petitioner is fully covered by the judgment of this Court in Khani Khyatigrasta Gramya Committee v. The Commissioner of Commercial Tax & GST and Another (in W.P.(C) No.27946 of 2023, disposed of on 09.11.2023).
5. Mr. A. Kedia, learned Junior Standing Counsel appearing for the Revenue contended that since the Petitioner has not been given opportunity of hearing, the matter has to be remanded to the authority concerned so that opportunity of hearing can be given to the Petitioner in consonance with the provision of law.
6. Considering the contentions raised by the learned counsel appearing for the parties, but, however without expressing any opinion on the merits of the case, since the State Tax officer while passing the order dated 14.12.2023 has not been given opportunity of hearing to the Petitioner, the said order cannot be sustained in the eye of law. Accordingly, the order dated 14.12.2023 is liable to be quashed and is hereby quashed. Therefore, this Court remits back to the very same authority to rehear the matter afresh in accordance with law after giving opportunity of hearing to the Petitioner taking into consideration the ratio decided by this Court in Khani Khyatigrasta Gramya Committee (supra).
7. With the above observation, the writ petition stands disposed of.
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