Nowhere It Appears That Petitioners' Request For A Personal Hearing Was Considered Or Rejected: Calcutta High Court Sets Aside GST Adjudication Order

The petitioner has challenged the adjudication order passed by the Adjudicating Authority. The primary ground of challenge was that the order was passed in violation of the principle of natural justice by not affording an opportunity of personal hearing to the petitioners in spite of a specific request.

The Adjudicating Authority recorded that the order had been passed after considering the reply filed by the petitioners, but nowhere did it appear that the petitioners' request for a personal hearing was either considered or rejected.

The department was not in a position to contradict the admitted position, which appears from the record that no personal hearing was afforded to the petitioners in spite of their request and that neither a request by the petitioner was considered nor rejected.

The court set aside the GST order and remanded the matter back to the Adjudicating Officer to pass a fresh order after giving an opportunity of hearing to the petitioners or their authorised representative within eight weeks.

Case Title: Raj Kumar Singh & Anr. versus Assistant Commissioner

Case Citation: 2022 LiveLaw (Cal) 247

Dated: 14.6.2022

Counsel For Petitioner: Advocate Sutapa Roy Chowdhury

Counsel For Respondent: Advocate A. Ray

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