K. Shine Kumar vs. Deputy Commissioner
Held
The High Court dismissed the petition, finding that the impugned order explicitly recorded that the petitioner's authorized representative had availed a personal hearing on 20.12.2023. Thus, the Court concluded there was no violation of natural justice.
Facts
The petitioner challenged an order in original passed under the CGST/SGST Act, alleging a violation of natural justice because they were not afforded an opportunity of personal hearing before the order was finalized.
Key Issues
Whether the impugned order was passed in violation of the principles of natural justice, specifically by denying the petitioner a personal hearing.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 14TH DAY OF FEBRUARY 2024 / 25TH MAGHA, 1945 WP(C) NO. 5750 OF 2024 PETITIONER/S: K. SHINE KUMAR AGED 51 YEARS PUNARTHAM, THIRUVANKULAM TRIPUNITHURA - 682302. (DIRECTOR OF SIMTEL TRADING CORPORATION (P) LTD. TRIVENI COURT, B 717, OPP: RELIANCE FRESH KADAVANTHRA, KOCHI-682020)., PIN - 682020 BY ADVS. K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR RESPONDENT/S: 1 DEPUTY COMMISSIONER TAX PAYER SERVICE DIVISION, STATE GOODS & SERVICE TAX DEPARTMENT MINI CIVIL STATION, TRIPUNITHURA ERNAKULAM, PIN - 682301 2 DEPUTY COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE ERNAKULAM DIVISION, KATHRIKKADAVU KOCHI, PIN - 682017 3 SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE CENTRAL TAX AND CENTRAL EXCISE ERNAKULAM DIVISION, KATHRIKKADAVU KOCHI, PIN - 682017 4 COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT TAX TOWER, KILLPPALAM, KARAMANA P.O. THIRUVANANTHAPURAM, PIN - 695002 BY ADV. P.R SREEJIT – R2 & R3 RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.5750 of 2024 2
The judgment continues below.
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