HC Sets Aside Order Denying Reasonable Opportunity to Assessee to Defend in Proceedings

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  • Last Updated on 26 April, 2023

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Notice u/s 130 of CGST Act

Case Details: Ashok Singh v. State of Gujarat - [2023] 149 taxmann.com 398 (Gujarat)

Judiciary and Counsel Details

    • N.V. Anjaria & Niral R. Mehta, JJ.
    • Hiren J. Trivedi for the Petitioner.
    • Aditya Pathak for the Respondent.

Facts of the Case

A notice under Section 130 of CGST Act, 2017 was issued to petitioner calling upon him to remain present before authority on 15-10-2019. The petitioner appeared and submitted about pendency of petition under section 130. However, the authority passed order under Section 130 on 15-10-2019, i.e. on same date, confirming all proposals in GST MOV 10 regarding levy of tax and fine. It filed writ petition to challenge the order on the ground that order was passed without opportunity of hearing.

High Court Held

The Honorable High Court noted that the petitioner was called to remain present on 15-10-2019 and he submitted before the authority that a petition was filed before the Court. However, the order under section 130 was passed on same date which resulted into denial of reasonable opportunity to petitioner to defend in proceedings.

Since, the impugned order was passed in violation of principles of natural justice, the Court held that the impugned order was liable to be set aside. The Court also remanded the proceedings to Competent Authority to decide matter afresh after giving opportunity to petitioner.

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