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M. S. SONAK, JITENDRA JAIN
Bhansali Industries – Appellant
Versus
Union of India through the Secretary, Department of Revenue, New Delhi – Respondent
JUDGMENT :
M.S. SONAK, J.
1. Heard learned counsel for the parties.
2. Rule. The Rule is made returnable immediately at the request and with the consent of the learned counsel for the parties.
3. The Petitioner challenges the following:
(ii) The order dated 06 July 2022 blocking the Petitioner's credit ledger.
4. The challenge to show cause notice dated 04 August 2022 was correctly not pressed before us. Similarly, Mr. Raichandani, the learned counsel for the Petitioner, submitted that the challenge to the order dated 06 July 2022 need not be decided because the Petitioner’s credit ledger has been unblocked by now. Therefore, the challenge is to the impugned order dated 03 July 2023 made by the Deputy Commissioner of State Tax (Respondent No. 4).
5. The record shows that the Petitioner, after receiving the show cause notice dated 04 August 2022, filed a fairly detailed response dated 21 February 2023, which is at Exhibit- F in the paper book of this Petition. The Petitioner claims that no personal hearing was given, though the Respondents dispute this position.
6. Be that as
An adjudication order lacking reasoning violates natural justice and the right to appeal, necessitating remand for fresh adjudication.
The failure to provide an opportunity for personal hearing before issuing adjudication orders constitutes a violation of the principles of natural justice, necessitating quashing of such orders.
The failure to provide valid notice and opportunity to be heard constitutes a violation of natural justice, necessitating quashing of ex parte orders under the GST Act.
Judicial and administrative orders must provide reasons to uphold natural justice; lack of reasoning renders such orders indefensible.
Natural justice principles require authorities to consider objections and provide a hearing before passing adverse orders.
The court established that tax authorities must provide clear reasons for rejecting refund claims to comply with natural justice principles.
Natural justice mandates an adequate opportunity for hearings; failure to do so renders an order void.
The main legal point established in the judgment is the importance of adhering to natural justice principles and timely adjudication, as well as the requirement to consider all relevant documents bef....
An opportunity to be heard should be afforded after the noticee has filed a reply, and the noticee should be permitted to place their stand on record before being afforded a hearing.
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