GST
TRT-2025-
Calcutta High Court
Date:-08-09-22
In:-
Issue Favourable to Tax Payer ?:-
Order Date: 8 September 2022
Facts-
- The Appellant, Shri Kaushal Kadel in this writ petition had challenged the adjudication order passed by the respondent authority primarily on the ground of violation of principles of natural justice that the full text of the order was not communicated to the appellant and it is a non-speaking order.
- During the course of hearing of the writ petitions, a copy of the speaking order dated 19th February, 2021 passed under Section 74 (9) of the West Bengal GST Act was served on the appellant.
- Since the appellant cannot file an online appeal before the first appellate authority, direction has been issued by the learned writ Court to the appellant to file the statutory appeal as a hard copy with a direction to the appellate authority to consider and dispose of the appeal.
- Not satisfied with such direction, the appellant has filed these appeals.
Issue-
- Whether the petition filed by the appellant on the ground of violation of principles of natural justice that the full text of the order was not communicated to the appellant and it is a non-speaking order is maintainable?
Order-
- The Division Bench of Hon’ble High Court observed that it is no doubt true that an appeal is a continuation of original proceeding but nevertheless an opportunity before the original authority can never be equated to an opportunity before the first appellate authority.
- Therefore, the appellant can be granted one more opportunity to submit a proper reply and the adjudicating authority can decide the matter after affording an opportunity of personal hearing to the appellant, which appears to have not been extended before the order dated 19th February, 2021 was passed.
- The Court held that the appeals are disposed of modifying the direction issued by the learned single Bench by directing the appellant to treat the order dated 19th February, 2021 as an additional show-cause notice and submit his objection within two weeks from the date of receipt of server copy of this judgment and order. The said authority shall conclude the proceeding and pass a speaking order on merits and in accordance with law as expeditiously as possible but preferably within a period of six weeks from the date on which the personal hearing is concluded.
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