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P. B. BAJANTHRI, SUNIL DUTTA MISHRA
Maa Gaytri Distributor – Appellant
Versus
State of Bihar – Respondent
P. B. Bajanthri, J.—Heard learned counsels for the parties.
2. In the instant petition, petitioner has prayed for following reliefs:—
“(a) For issuance of writ of certiorari against order dated 08.02.2021 (Annexure-3) issued by respondent no. 3 without giving opportunity of hearing and violating the principles of natural justice and also quashing of the order dated 19.03.2024 (Annexure-6) issued by respondent no. 4 without giving any opportunity of hearing and violating the Principles of natural justice as well as provisions of Sec 107(8) of BGST Act.
(b) For any other consequential relief or reliefs for which the petitioner is found entitled during the course of hearing of the writ petition.”
3. Petitioner’s appeal has been rejected by the appellate authority on the sole ground that it was beyond the time-limit stipulated under Section 107 of the GST Act.
4. Learned counsel for the petitioner submitted that from the inception there is defect insofar as not providing opportunity to meet the show cause notice. Show cause notice and consequential reminders or additional notices were uploaded in the portal and it has not been noticed by the petitioner. Uploading of notices and not informin
The court emphasized the necessity of effective notice service to uphold natural justice, ruling that failure to provide a fair opportunity to respond invalidates the impugned order.
An adverse decision must be accompanied by an effective opportunity of hearing as mandated by statutory provisions; failure to do so renders the decision invalid.
An order assessing tax cannot be sustained if the proper officer denies an effective opportunity of hearing, as mandated by Section 75(4) of the WBGST Act, 2017.
The court affirmed that timelines in tax appeal processes are directory, not mandatory, allowing for flexibility under circumstances of procedural injustice.
A writ petition is not maintainable when an effective statutory remedy is available, particularly concerning the principles of natural justice and appropriate communication.
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