Order Date- 08 June 2022

Facts:

• The Petitioner, M/S MBR Flexibles Ltd., is a private limited company engaged in the business of Flexible Packaging materials. That the petitioner received Notice under section 129(3) of the Central Goods and Services Tax Act, 2017 dated 06.01.2022, calling upon the petitioner why penalty could not be levied as referred in the said notice and asked him to appear before the authority on 13.01.2022. 
• The petitioner received an order dated 06.01.2022 i.e. on the date when the Notice was issued, by which, the petitioner was called upon to remain present before the authority on 13.01.2022. Without giving an opportunity of hearing, the authority passed the order on the same day when the Notice was issued.  

Issue:

• Whether an order passed by the assessing authority in violation of principles of natural justice is valid?

Order:

• The Court observed that it is clear from the record that Notice as well as impugned order was passed on the same date i.e. 06.01.2022. An opportunity of hearing has not been afforded to the petitioners and therefore, it is in breach of principles of natural justice.
• Accordingly, the court quashed and set aside the impugned notice and remanded back to the Authority who shall pass a fresh order in accordance with law and after examining the material, which may be placed by the petitioner.