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2022 (3) TMI 492 - HC - GSTViolation of principles of natural justice - opportunity of personal hearing is mandatory under Section 75(4) of the CGST/UPGST Act 2017 or not - impugned adjudication order has been passed in breach of principle of natural justice or not - HELD THAT:- From perusal of Section 75(4) of the Act, 2017 it is evident that opportunity of hearing has to be granted by authorities under the Act, 2017 where either a request is received from the person chargeable with tax or penalty for opportunity of hearing or where any adverse decision is contemplated against such person. Thus, where an adverse decision is contemplated against the person, such a person even need not to request for opportunity of personal hearing and it is mandatory for the authority concerned to afford opportunity of personal hearing before passing an order adverse to such person. Article 226 of the Constitution of India confers very vide powers on High Courts to issue writs but this power is discretionary and the High Court may refuse to exercise the discretion if it is satisfied that the aggrieved person has adequate or suitable remedy elsewhere. It is a rule of discretion and not rule of compulsion or the rule of law. Even though there may be an alternative remedy, yet the High Court may entertain a writ petition depending upon facts of each case. It is neither possible nor desirable to lay down inflexible rule to be applied rigidly for entertaining a writ petition. The impugned order under Section 74 of the Act for the tax period April (year 2019-20) can not be sustained and is hereby quashed - Writ petition is allowed to the extent indicated above with cost of ₹ 10,000/-.
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