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VIPIN CHANDRA DIXIT, SHEKHAR B. SARAF
Agmotex Fabrics Private Limited – Appellant
Versus
State Of Uttar Pradesh – Respondent
JUDGMENT :
(Judgement dictated in open Court by Shekhar B. Saraf, J.)
1. Heard learned counsel for the parties and perused the record.
2. This writ petition has been filed under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the impugned order dated September 12, 2024 passed by the Deputy Commissioner, State Goods & Services Tax, Sector 17, Kanpur/respondent No.3 under Section 74 of the Goods and Services Tax Act, 2017 (hereinafter referred as 'the Act') for the financial year 2021-22.
3. Factual matrix giving rise to the instant writ petition is delineated below:
The principles of natural justice mandate that an affected party must be given a fair opportunity to present its case, and failure to do so renders the decision arbitrary and illegal.
The main legal point established in the judgment is the significance of the principles of natural justice, particularly audi alteram partem, in ensuring a fair and reasonable opportunity of hearing b....
Natural justice principles require a fair hearing before any order with civil consequences is made, as established in several Supreme Court decisions.
The right to cross-examine in tax proceedings is context-dependent, and denial does not constitute a breach of natural justice if sufficient opportunity to contest the findings is provided.
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.
Natural justice is context-dependent; its violation must demonstrate actual prejudice to affect the legality of administrative actions like environmental compensation assessment.
Natural justice is flexible, requiring context-specific application, with emphasis on actual prejudice caused to uphold procedural fairness in administrative decisions.
The validity of an order is not always null and void solely on the ground of non-adherence to the Principles of Natural Justice, and the breach of the audi alteram partem rule does not ipso-facto lea....
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