Rabindra Surgicals Pvt Ltd Vs Chief Commissioner
Date: July 1, 2024
Subject Matter
Lack of an opportunity for a hearing warrants a remand to the authority to reconsider the matter properly
Summary
The petitioner filed a writ petition challenging an order dated December 14, 2023, issued by the Assistant Commissioner of CT & GST, Circle-IV, Bhubaneswar, under Section 73 of the CGST/OGST Act. The petitioner argued that the order was issued without granting them an opportunity for a personal hearing. The petitioner referenced a previous judgment that supported their case, highlighting the importance of a fair hearing. The counsel for the revenue conceded that the lack of an opportunity for a hearing warranted a remand to the authority to reconsider the matter properly. The court noted this procedural deficiency and concluded that the order could not stand. Consequently, the court quashed the order from December 14, 2023, and remitted the matter back to the same authority for a fresh hearing, ensuring the petitioner is given a proper opportunity to present their case.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
This matter is taken up by hybrid mode.
2. Heard Mr. C. Das, learned counsel appearing for the Petitioner and Mr. A. Kedia, learned Junior Standing Counsel appearing for the Revenue.
3. The Petitioner has filed this writ petition seeking to quash the order dated 14.12.2023 passed by Opposite Party No.2-Assistant Commissioner, CT & GST, Circle-IV, Bhubaneswar under Section 73 of the CGST/OGST Act without granting any opportunity of personal hearing to the Petitioner and an order has been passed.
4. Mr. C. Das, learned counsel appearing for the Petitioner vehemently contended that Opposite Party No.2-Assistant Commissioner, CT & GST, Circle-IV, Bhubaneswar has passed the order dated 14.12.2023 under Section 73 of the CGST/OGST Act without giving any opportunity of hearing to the Petitioner. Therefore, the Petitioner approached this Court by way of filing this writ petition. He is further contended that the case of the Petitioner is fully covered by the judgment of this Court in Khani Khyatigrasta Gramya Committee v. The Commissioner of Commercial Tax & GST and Another (in W.P.(C) No.27946 of 2023, disposed of on 09.11.2023).
5. Mr. A. Kedia, learned Junior Standing Counsel appearing for the Revenue contended that since the Petitioner has not been given opportunity of hearing, the matter has to be remanded to the authority concerned so that opportunity of hearing can be given to the Petitioner in consonance with the provision of law.
6. Considering the contentions raised by the learned counsel appearing for the parties, but, however without expressing any opinion on the merits of the case, since the State Tax officer while passing the order dated 14.12.2023 has not been given opportunity of hearing to the Petitioner, the said order cannot be sustained in the eye of law. Accordingly, the order dated 14.12.2023 is liable to be quashed and is hereby quashed. Therefore, this Court remits back to the very same authority to rehear the matter afresh in accordance with law after giving opportunity of hearing to the Petitioner taking into consideration the ratio decided by this Court in Khani Khyatigrasta Gramya Committee (supra).
7. With the above observation, the writ petition stands disposed of.