Team  SoOLEGAL

Calcutta HC: GST Officials are bound by Law to pass Orders in Strict Adherence to Principles of Natural Justice

Team SoOLEGAL 15 Jul 2022 12:27pm

Calcutta HC: GST Officials are bound by Law to pass Orders in Strict Adherence to Principles of Natural Justice

New Delhi: The Calcutta High Court ruled that the obligations under the Natural Justice principle apply to GST officials, and they must issue orders in strict accordance with it.

The above was observed by Md. Nizamuddin's single-judge bench while hearing a writ petition challenging the impugned order of the Assistant Commissioner of State Tax.

It was alleged that the show-cause notice issued under Section 74 of the WBGST Act, 2017 violated the principle of natural justice by failing to provide an opportunity for a personal hearing despite the petitioner's specific request in response.

The Court also noted that, despite the petitioner's specific request for a personal hearing, no such hearing was granted.

In light of the foregoing, the Court remanded the case back to the officer responsible for issuing a new order after providing the petitioner with an opportunity for a personal hearing within four weeks of the date of communication of this order.



Tagged: GST   Calcutta High Court  
Did you find this write up useful? YES 0 NO 0
Featured Members view all

×

C2RMTo Know More

Something Awesome Is In The Work

0

DAYS

0

HOURS

0

MINUTES

0

SECONDS

Sign-up and we will notify you of our launch.
We’ll also give some discount for your effort :)

* We won’t use your email for spam, just to notify you of our launch.
×

SAARTHTo Know More

Launching Soon : SAARTH, your complete client, case, practise & document management SAAS application with direct client chat feature.

If you want to know more give us a Call at :+91 98109 29455 or Mail info@soolegal.com