The Calcutta High Court quashed GST Demand and remands the matter back to the Appellate Authority due to Violation of the Principle of Natural Justice.
The petitioner, Samaresh Biswas challenged the order under section 74(9) of the Central Goods and Services Tax Act, 2017 and under section 74(9) of the West Bengal Goods and Services Tax Act, 2017, the order passed by the Respondent raising an illegal demand of Rs. 11,53,758/- without considering cash tax paid challan of Rs. 4,81,502/- under GST Act paid by the petitioner, also without understanding the fact of the case and ex parte appellate order dated 19.08.2021 passed by the Respondent did not consider the prayer for adjournment uploaded in the portal on the hearing date 29.07.2021 and illegally mentioned that no communication was made by the petitioner.
Mr. Ghosh, the Advocate appearing for the respondents, was not in a position to contradict these facts, which appear from the record.
The single bench of Justice Md. Nizamuddin observed that the impugned order is in gross violation of the principle of natural justice by not considering the adjournment petition of the petitioner and also passing the impugned order on a different date without intimation to the petitioner. Considering these facts, the impugned order dated 19th August 2021 is set aside with a direction upon the respondents/the Appellate Authority concerned to pass fresh order strictly in accordance with law expeditiously and after giving the effective opportunity of hearing to the petitioner and without granting any unnecessary adjournment to the petitioner.
“It is recorded that this court has not gone into the merits of the appeal and the respondent concerned shall consider the same strictly in accordance with the law,” the court said.
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