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.
