2025 (7) TMI 1403 - HC - GST

Violation of principles of natural justice - no personal hearing granted - HELD THAT - Upon perusal of the documents it appears that though the petitioner filed a reply to the show cause notice issued under Section 73 GST Act 2017 and the petitioner also sought for an option for personal hearing no personal hearing was granted to the petitioner. There has been clearly violation of principles of natural justice - the imugned orders passed by respondent no. 2 are set aside and direction upon the authority concerned grant an opportunity of hearing to the petitioner thereafter pass a reasoned order in accordance with law within a period of eight weeks from date. Petition disposed off.

Summary

The Allahabad High Court, in a writ petition under Article 226 of the Constitution, addressed the petitioner's challenge to orders and a show cause notice issued under Section 73 of the GST Act, 2017. The petitioner sought certiorari to quash the impugned order and show cause notice (FORM GST DRC-07 and FORM GST DRC-01) and mandamus restraining coercive action. The Court found that although the petitioner replied and requested a personal hearing, no such hearing was granted, constituting a "clear violation of principles of natural justice." Consequently, the Court set aside the impugned orders and directed the authority to grant the petitioner an opportunity of hearing and thereafter pass a reasoned order "in accordance with law within a period of eight weeks." The writ petition was disposed of accordingly.