HC dismissed writ petition as alternative remedy already available
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 7 May, 2022
Latest from Taxmann
Case Details: Ram Prasad Ganga Prasad v. Assistant Commissioner, State Tax - [2022] 137 taxmann.com 406 (Calcutta)
Judiciary and Counsel Details
-
- MD. Nizamuddin, J.
- Siddharth Sankar Sengupta, Samiddha Sankar Sengupta and Indranil Biswas for the Petitioner.
- A. Roy, Ld. GP, S. Mukherjee and N. Chatterjee for the Respondent.
Facts of the Case
The petitioner filed writ petition to challenge the order of adjudication passed by the GST Authority. The main ground for challenge of the impugned adjudication order by the petitioner was that though the impugned adjudication order was appealable but the same was without jurisdiction and there was violation of principle of natural justice by not affording opportunity of hearing.
High Court Held
The Honorable High Court observed that petitioners had not been able to show any provision of relevant laws mandating authority to give personal hearing. The section 75(4) of the GST Act simply says about hearing and not about personal hearing. Also, the petitioners had not asked for personal hearing and therefore, the question of violation of principles of natural justice did not arise. The authority, who had issued show-cause notice and passed adjudication order, was having inherent jurisdiction under statute or it was authorised to exercise jurisdiction of adjudication in case of petitioner. The forum for statutory alternative remedy would be already available to petitioner and thus it was held that the writ petition deserved to be dismissed.
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
CA | CS | CMA
