S.Sivakumar, Proprietor vs. The Additional Commissioner Of GST And Central Excise
Held
The Court held that the impugned order was passed in haste without considering the petitioner's request for adjournment due to COVID-19. The opportunity for hearing granted was deemed illusory, and thus the order was liable to be set aside.
Facts
The petitioner challenged an order-in-original passed by the GST authorities, alleging a violation of natural justice. The petitioner claimed that despite being affected by COVID-19 and requesting adjournments, the authorities proceeded to pass the order without affording a proper hearing.
Key Issues
Whether the principles of natural justice were violated by denying the petitioner a reasonable opportunity of hearing, especially when the request for adjournment was due to a medical condition.
Sections Cited
Section 73, Section 74
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Before: and
The present writ petition has been filed challenging the impugned proceedings, dated 30.12.2022 on the premise that it is made in gross violation of principles of natural justice.
The petitioner is engaged in the business of trading in Iron and Steel products. The petitioner is a
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