HC: GST Officials are Bound in Law to pass Orders in Strict Adherence of Principles of Natural Justice

 

The Calcutta High Court has held that obligations under principle of Natural Justice applies to the GST Officials and they are bound to pass orders in strict adherence to it. 

The single-judge bench of Md. Nizamuddin observed the above while dealing with a writ petition challenging the impugned order passed by the Assistant Commissioner of State Tax.

It was allged that the show-cause notice issued under Section 74 of the WBGST Act, 2017 violated principle of natural justice by not providing opportunity of personal hearing in spite of specific request made by the petitioner in reply. 

The Court also noted that in spite of specific request for personal hearing, no personal hearing was given to the petitioner.

In view of the above, the Court remanded back to the officer concerned for passing a fresh order after giving opportunity of personal hearing to the petitioner within four weeks from the date of communication of this order. 

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(With input from news agency language)

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