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IN THE HIGH COURT OF JHARKHAND AT RANCHI
DEEPAK ROSHAN, J., M.S. Ramachandra Rao, CJ.
Limra Traders – Appellant
Versus
The State Of Jharkhand – Respondent
JUDGMENT :
1. These writ petitions involve identical facts and the same are disposed of by this common order.
2. The petitioner-firm has approached this Court for quashing of the adjudication order including summary of demand passed by adjudicating authority i.e. 5th Respondent, wherein adjudication orders have been passed under Section 74 of the Jharkhand Goods and Services Tax Act, 2017 [hereinafter referred to as ‘JGST Act, 2017’ for short] without granting any opportunity of personal hearing to the petitioner which is in utter defiance of statutory provisions i.e. JGST Act, 2017.
W.P.(T) No. 6027 of 2024
3. The brief facts of the case are that petitioner is primarily engaged in the business of trading of lubricant, bearing scraps and different type of iron materials and is registered under the provisions of Goods and Services Act. For the period 2023-24, petitioner purchased goods from various registered dealers including the 6thRespondent-M/s. A.S. Enterprises and duly discharged liability of GST of Rs.33,24,615/-. The purchase of said goods were through banking channel and necessary tax invoices, e-way bills, lorry receipts etc. were issued by the selling dealer and petitioner av
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 central legal point established in the judgment is the requirement of personal hearing and compliance with statutory provisions, emphasizing the principles of natural justice in adjudicative proc....
Non-compliance with the prescribed procedure for initiating proceedings under Section 73 of the JGST Act leads to a violation of principles of natural justice, rendering any adjudication order non-es....
The central legal point established in the judgment is the obligation to serve relied upon documents and grant an opportunity of personal hearing before passing an adverse decision, as per the princi....
The court established that the right to a personal hearing is fundamental in adjudication proceedings, and failure to provide this opportunity renders the order invalid.
The failure to provide a personal hearing before an adverse decision violates principles of natural justice as mandated by the Goods and Services Tax Act.
The court emphasized the mandatory nature of granting an opportunity of hearing as per the statutory provisions of the CGST Act and reiterated that the availability of an alternate remedy does not ba....
The main legal point established in the judgment is the mandatory and imperative nature of the show cause notice requirement under Section 74(1) of the JGST Act and the need for specific charges in t....
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