Ex-parte Order Passed Without Granting an Opportunity of Personal Hearing to Assessee to Be Set Aside | HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 20 December, 2023
Latest from Taxmann
Case Details: Kuehne Nagel (P.) Ltd. v. State of Maharashtra - [2023] 157 taxmann.com 366 (Bombay)
Judiciary and Counsel Details
-
- G.S. Kulkarni & Jitendra S. Jain, JJ.
- Yash Prakash i/by PDS Legal for the Petitioner.
- Ms Shruti D. Vays, Addl. G.P. & Ms P.N. Diwan, AGP for the Respondent.
Facts of the Case
The petitioner was engaged in business of freight forwarding, clearance etc. An audit was conducted and GST department issued a show cause notice along with summary order seeking to demand from petitioner tax along with interest and penalty. The petitioner filed its reply to said show cause notice but the GST Authority passed an ex parte order raising demand of tax along with interest and penalty. It filed writ petition against the order.
High Court Held
The Honorable High Court noted that in reply to show cause notice, the petitioner had explicitly stated for personal hearing before any decision was taken by Adjudicating Authority. Thus, in absence of petitioner waiving its right of a personal hearing, the provisions of Section 75(4) would be squarely applicable and accordingly, an obligation was cast on Adjudicating Authority to grant an opportunity of hearing to petitioner. Thus, the Court held that the impugned order passed without granting an opportunity of a personal hearing to petitioner was violative of principles of natural justice and same was to be set aside.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
