Judgment
WP(C) NO. 4727 OF 2025 1 2025:KER:28637 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 3RD DAY OF APRIL 2025 / 13TH CHAITHRA, 1947 WP(C) NO. 4727 OF 2025 PETITIONER(S) :
SAJU THEKKANANTH PAILY, AGED 54 YEARS S/O. PAILY, RESIDING AT DOOR NO-19/381, THEKKANATH HOUSE, POOKKATTUPADY, EDATHALA P.O, KAMBALAM, ERNAKULAM DISTRICT., PIN – 683 561.
BY ADVS.
K.J.ABRAHAM NIKHIL JOHN ARAVINDAKSHAN K.R.
RESPONDENT(S):
1 DEPUTY COMMISSIONER (INTELLIGENCE) STATE GST DEPARTMENT, 2ND FLOOR, KURIEKAL BUILDING, EDAPPILLY P.O, ERNAKULAM DISTRICT, KOCHI, PIN – 682 024.
2 DEPUTY COMMISSIONER(TPS) TAX PAYER SERVICE DIVISION ALUVA, KERALA STATE GST DEPARTMENT, MINI CIVIL STATION, ALUVA, PIN – 683 101.
3 DEPUTY COMMISSIONER TAX PAYER SERVICE DIVISION, KERALA STATE GST DEPARTMENT, 3RD FLOOR, K A P COMPLEX, RAILWAY STATION ROAD, ALUVA, PIN – 683 101.
SMT.JASMIN M.M., GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4727 OF 2025 2 2025:KER:28637 BECHU KURIAN THOMAS, J.
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W.P.(C) No.4727 of 2025 …................................................
Dated this the 3rd day of April, 2025 JUDGMENT Petitioner is a tax payer engaged in supply of building materials. He is aggrieved by Ext.P5 order of determination under Section 74(9) of CGST/KSGST Act, 2017.
2. The impugned order is challenged before this Court under Article 226 of the Constitution of India, contending that the petitioner was not granted an opportunity of hearing, as required by law.
3. On 05.02.2025, this Court directed the learned Government Pleader to get instructions regarding whether petitioner was given any personal notice of hearing scheduled before the third respondent. Pursuant to the said order, the learned Government Pleader submitted that an opportunity of hearing was not granted to the petitioner before issuing Ext.P5 order.
4. In view of the above submission that an opportunity of hearing was not granted before issuing Ext.P5 order, I am of the opinion that the impugned order was issued in violation of the principles of natural justice, since Section 75(4) stipulates that an opportunity of hearing should be granted to the person against whom any adverse decision is
WP(C) NO. 4727 OF 2025 3 2025:KER:28637 contemplated.
Accordingly, Ext.P5 order is set aside on the ground of violation of principles of natural justice. The third respondent is directed to reconsider the matter, after granting an opportunity of hearing to the petitioner and pass appropriate orders in accordance with law. Petitioner shall appear before the third respondent on 30.04.2025 and, thereafter, a specific date can be fixed by the officer taking note of the convenience of the party. Petitioner shall treat this as sufficient notice of the date prescribed above for appearance.
Writ petition is allowed as above.
sd/- BECHU KURIAN THOMAS JUDGE AMV/04/04/2025
WP(C) NO. 4727 OF 2025 4 2025:KER:28637 APPENDIX OF WP(C) 4727/2025 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE SHOW CAUSE NOTICE NO-SCN/INT/EKM/2024/12-DC DATED 29.07.2024 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE REPLY TO THE SHOW CAUSE NOTICE IN FORM DRC-06 DATED 18.10.2024 SUBMITTED THROUGH THE GST WEB PORTAL EXHIBIT P3 TRUE COPY OF THE PERSONAL HEARING NOTICE NO- SCN/INT/EKM/2024/12-DC
DATED
01.11.2024 ISSUED BY THE 2ND RESPONDENT EXHIBIT P4 TRUE COPY OF THE HEARING NOTE DATED NIL SUBMITTED BEFORE THE 2ND RESPONDENT EXHIBIT P5 TRUE COPY OF THE ORDER IN ORIGINAL NO-OIO/TPS/ALV/DALV/2024/20-DC
DATED 23.01.2025 PASSED BY THE 3RD RESPONDENT EXHIBIT P6 TRUE COPY OF THE SCREEN SHORT OF THE GST COMMON PORTAL PROVIDED TO THE PETITIONER