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SAUMITRA DAYAL SINGH, RAJENDRA KUMAR IV
Sunil Enterprises – Appellant
Versus
Commissioner Commercial Tax – Respondent
| Table of Content |
|---|
| 1. the procedural timeline of notices and orders. (Para 2 , 5) |
| 2. appealability and issues such as expired limitation. (Para 3 , 4 , 8) |
| 3. violation of natural justice in administrative actions. (Para 6 , 7 , 9) |
| 4. remedy provided by the court for procedural fairness. (Para 10) |
| 5. order to set aside and ensure compliance. (Para 11 , 12) |
JUDGMENT
Heard Sri Ajay Kumar Yadav learned counsel for the petitioner and Sri Ankur Agarwal learned Standing Counsel.
2. Challenge has been raised to the adjudication order dated 31.5.2021 passed by the Deputy Commissioner, State Tax, Sector-10 Prayagraj with reference to ZD0904210095997 against the petitioner.
3. In the first place, the above order was appealable. Then, period of limitation to file that appeal has expired.
4. Despite the above two objection raised by the learned Standing Counsel, there is something more fundamental and critical both to the rights of the petitioner as also to the general scheme of the U.P. GST Act, 2017 and its implementation that commends us to entertain this petition.
5. Upon hearing learned counsel for parties, it is undisputed that the first notice of the above SCN/Statement reference issued to the pe
Natural justice principles require authorities to consider objections and provide a hearing before passing adverse orders.
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.
Adjudication orders must provide fair opportunity to the noticee; failure to do so renders proceedings irregular and contrary to statutory provisions.
Procedural fairness is essential in tax proceedings; failure to provide notice of personal hearing invalidates the order.
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.
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