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HIGH COURT OF RAJASTHAN (JODHPUR BENCH)
MANINDRA MOHAN SHRIVASTAVA, MUNNURI LAXMAN
Ajmer Vidyut Vitran Nigam Limited – Appellant
Versus
Dala Devi – Respondent
ORDER :
1. Heard.
2. Though the case comes up at the stage of admission, with the consent of both the parties the case is heard finally.
3. Challenge to the impugned order is on the sole ground that the learned Single Judge has allowed the writ petition fastening liability on the appellants to pay Rs. 70 Lakhs without issuing any notice and affording opportunity of hearing to them.
4. The respondent caveator would submit that true it is that the notices were not issued, but the case of the writ petitioner was squarely covered by the order dated 16.07.2024 (Deepika W/o Late Pravin Kumar, SBCWP No.10937/2024) passed by this Court.
5. Whether or not the case of the writ petitioner is squarely covered by the above decision, in our opinion, could not have been finally decided without issuing notice and affording opportunity of hearing to the appellants.
6. The submission of the learned Senior Counsel for the appellants is that there are certain factual aspects also, which are required to be verified and therefore, atleast one opportunity ought to have been afforded to the appellants before passing the impugned order.
7. Having heard the learned counsel for both the parties and after perusing t
The court reaffirmed that principles of natural justice necessitate notice and a hearing before imposing liability.
A statutory obligation exists to provide an opportunity for personal hearing before passing adverse orders under the GST framework, regardless of the applicant's request.
Adjudication orders must provide fair opportunity to the noticee; failure to do so renders proceedings irregular and contrary to statutory provisions.
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.
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.
Due process must be observed, ensuring that affected parties are notified properly to allow meaningful contestation.
Natural justice mandates an adequate opportunity for hearings; failure to do so renders an order void.
Procedural fairness mandates that a complete show cause notice must be provided to a party before imposing penalties, ensuring their right to object and participate in hearings.
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