Adverse order can’t be passed by a new officer who didn’t provide fresh opportunity of hearing: HC

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  • Last Updated on 8 April, 2022

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Refund; GST Input tax credit unutilised;

Case Details: TTEC India Customer Solutions (P.) Ltd. v. Deputy Commissioner of Sales Tax - [2022] 136 taxmann.com 252 (Gujarat)

Judiciary and Counsel Details

    • Ms. Sonia Gokani and Ms. Nisha M. Thakore, JJ.
    • Ms. Amrita M. Thakore for the Petitioner. 
    • Trupesh Kathiriya, AGP for the Respondent.

Facts of the Case

The petitioner had filed application for refund of unutilized input tax credit (ITC) of amount of Rs. 2.84 crores. The show cause notice was issued which proposed to reject Rs. 36.85 lakhs. The Concerned Officer who heard petitioner went on leave and order was passed by another officer without hearing petitioner. The entire claim of refund was rejected and the petitioner filed petition against the same.

High Court Held

The Honorable High Court observed that the concerned officer travelled beyond the scope of show cause notice. The rejection can be made for amount specified in show cause notice and not for higher amount. Moreover, the officer who heard petitioner had not delivered order. The other officer who passed impugned order had passed it without providing fresh opportunity of hearing to petitioner. The order can’t be passed without providing opportunity of hearing when it adversely affected petitioner. Therefore, it was held that the petition was to be allowed and the impugned order was liable to be set aside.

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