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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

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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.


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