Saju Thekkananth Paily vs. Deputy Commissioner (Intelligence)
Held
The High Court held that the impugned order was issued in violation of the principles of natural justice, as Section 75(4) mandates an opportunity of hearing before any adverse decision. The order was set aside, and the matter was remitted for reconsideration after granting a proper hearing.
Facts
A taxpayer challenged an order of determination issued under Section 74(9) of the CGST/KSGST Act, 2017, contending that no opportunity of personal hearing was provided before its issuance. The Government Pleader confirmed to the Court that a hearing was not granted to the petitioner.
Key Issues
The key legal issue was whether an order of determination passed under Section 74(9) without providing a personal hearing to the taxpayer violates the principles of natural justice and the statutory requirement under Section 75(4).
Sections Cited
Section 74(9), Section 75(4)
AI-generated summary — verify with the full judgment below
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. ......…............................................. W.P.(C) No.4727 of
The judgment continues below.
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