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SAUMITRA DAYAL SINGH, DONADI RAMESH
Siddh Sales Corporation – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Heard Sri. Yashonidhi Shukla, learned counsel for the petitioner and Sri. Ankur Agarwal, learned counsel for the revenue.
2. Challenge has been raised to the adjudication order dated 23.02.2024 passed under Section 73 of the UP GST Act, 2017 read with Rule 142(5) of the Rules framed thereunder.
3. Primarily, challenge raised is to the ex parte nature of the order. It has been urged, no proper notice to file reply and in any case, no prior notice of hearing was served to the petitioner before the impugned order came to be passed.
4. On such submissions we had required the learned Standing Counsel to obtain written instructions. Earlier, instructions had been obtained indicating that the impugned order had been passed after affording due opportunity to the petitioner. Hence, on 09.04.2024 we had passed the below quoted order :
Adjudication orders must provide fair opportunity to the noticee; failure to do so renders proceedings irregular and contrary to statutory provisions.
Natural justice principles require authorities to consider objections and provide a hearing before passing adverse orders.
The court emphasized that ex-parte orders violate natural justice when parties are not given proper notice or opportunity to be heard.
Procedural fairness is essential in tax proceedings; failure to provide notice of personal hearing invalidates the order.
Natural justice mandates an adequate opportunity for hearings; failure to do so renders an order void.
Administrative orders must follow due process, including proper notice to parties involved.
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.
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