Ramjilal Mohanlal Vs Union of India (Rajasthan High Court)
The case before the Rajasthan High Court involved a challenge to an appellate order passed under Section 107 of the Rajasthan Goods and Services Tax Act, 2017. The petitioner contended that the appellate order dated 11.12.2023 was vitiated due to violation of principles of natural justice.
The facts indicated that inspection and search proceedings were initiated on 06.01.2021 under Section 67 of the Act by an Additional Commissioner. Based on these proceedings, a show cause notice was issued, followed by an adjudication order dated 05.06.2023. The petitioner filed an appeal against this order before the Appellate Authority. However, the same officer who had authorized the inspection and search proceedings also acted as the Appellate Authority and dismissed the appeal.
The petitioner challenged this dual role, arguing that the same officer acting both as the authorizing authority for search and as the appellate adjudicator violated the principle of natural justice, specifically the rule that no person shall be a judge in their own cause. It was contended that such conduct resulted in inherent bias and lack of impartiality, thereby invalidating the appellate order.
The respondents argued that the petitioner had an alternative remedy and that no objection was raised earlier. It was further contended that the authorization of search was an administrative act carried out in a different capacity.
