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2024 Supreme(All) 1742

IN THE HIGH COURT OF ALLAHABAD
SAUMITRA DAYAL SINGH, SURENDRA SINGH -I, JJ.
M/S Khanna Polyrib Private Limited - Petitioner
Versus
State of U.P. and Another - Respondent
WRIT TAX NO. - 1311 OF 2023.
Decided On : 12-01-2024

Advocates appeared:
For the Petitioner: Shubham Agrawal
For the Respondent: C.S.C.

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.

Headnote:(A) Administrative Law - Right to Hearing - The court emphasized the necessity of issuing a show cause notice with all its contents before imposing any penalty, as mandated by procedural fairness. (Paras 1-4)

(B) Procedural Fairness - The inadvertent failure to attach the show cause notice compromised the petitioner's right to object and participate in the hearing. (Paras 2-3)

Facts of the case:
The petitioner was not provided with the complete show cause notice, which hindered his ability to respond effectively.

Findings of Court:
The court found that the petitioner’s rights were denied due to an inadvertent error, warranting the setting aside of the impugned order.

Issues: The main issue was whether the petitioner was denied his right to a fair hearing due to the lack of a complete show cause notice.

Ratio Decidendi: The court ruled that procedural fairness requires that all necessary documents be provided to a party before any adverse action is taken against them.

Result: The impugned order dated 10.10.2023 is set aside.

JUDGMENT

Having heard Sri. Shubham Agrawal learned counsel for the petitioner, Sri. Nimai Das learned Additional Chief Standing Counsel for the State, it appears that due to inadvertence, show cause notice dated 29.8.2023 that was mandatory to be issued before any penalty may have been imposed, remained to be uploaded by way of attachment. Thus, the dashboard on the portal operated by the petitioner only disclosed reference number, issue date, due date to reply, requirement of personal hearing, section description under which notice was issued. It did not contain the notice that was necessary to be attached.

2. Owing to such inadvertent error, the right of the petitioner to object to the notice and his right to hearing was completely compromised. Unless the notice had been served on the petitioner with all its contents and annexures, if any, the petitioner may never have availed his opportunity to effectively object to the notice and participate in the personal hearing.

3. It is beyond doubt that the petitioner had a perfect right to object to the show cause notice and he had a near perfect right to personal hearing.

4. Perusal of the print out of the dashboard display clearly indicates that the respondent authority also did not seek to deny such right to the petitioner. Occasioned by the inadvertence, noted above, those rights came to be denied to the petitioner.

5. In such facts, no useful purpose may ever be served in keeping such a petition pending or calling for counter affidavit at this stage.

6. Accordingly, the impugned order dated 10.10.2023 is set aside with liberty to the respondent authority to proceed in accordance with law.

7. Writ petition stands disposed of.

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