Punjab & Haryana HC quashes the GST Order as no opportunity of hearing afforded to Assessee [Read Order]

Punjab & Haryana HC - quashes - Income Tax Order -no opportunity - hearing - assessee - Taxscan

The Punjab and Haryana High Court quashed the GST Order as no opportunity of  hearing afforded to assessee.

The Business premises of the petitioner, Naresh Aggarwal Agency were inspected by the respondents whereby certain documents were impounded. The petitioner has challenged  the order on the ground that no opportunity of hearing was granted after the  issuance of Show Cause Notice & submission of reply. Counsel for the  respondent also accepted that as a matter of fact, no notice was issued to the petitioner.

Advocate Sandeep Goyal, appearing on behalf of Petitioner, who contended that the  impugned order has been passed in gross violation of the principles of Natural Justice by affording no opportunity of personal hearing to the petitioner. Moreover, no reasoning has been assigned for rejecting the submissions of the petitioner.

The division bench of Justice Ajay Tewari and Justice Pankaj Jain allowed the petition with a  direction to pass a fresh speaking order after affording an opportunity of hearing to the petitioner and quashing the order which was passed in violation of the principles of Natural Justice without giving the opportunity of being heard.

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