Khushboo Enterprises vs. State Of Punjab And Others
Facts
The petitioner, Khushboo Enterprises, challenged an order dated 15.01.2021 passed by the Excise and Taxation Officer-cum-State Tax Officer, Ward No. 1, Mansa (Respondent No. 3). The petitioner contended that the order was passed in violation of the principles of natural justice and Section 29(2) of the Punjab Goods and Services Tax Act, 2017, specifically the first proviso, which mandates an opportunity for personal hearing. The State initially sought an adjournment to file an affidavit. Subsequently, in an affidavit filed by the Excise and Taxation Officer, the fact that a personal hearing was not granted was not disputed. The State then informed the Court that the petitioner would be granted a personal hearing on 12.03.2021.
Held
The Court held that the impugned order dated 15.01.2021 (Annexure P-6) was liable to be set aside. This was based on the undisputed fact that the petitioner was not granted a personal hearing, which is a mandatory requirement under the first proviso to sub-section 2 of Section 29 of the Punjab Goods and Services Tax Act, 2017, and a fundamental principle of natural justice. The Court noted that the State did not dispute this fact in its affidavit. Consequently, the Court set aside the impugned order. The petitioner was directed to appear before the Excise and Taxation Officer-cum-State Tax Officer, Ward No. 1, Mansa, on 12.03.2021 at 11:00 A.M. and submit written submissions, if any. The said Officer was directed to consider the submissions and pass a speaking order in accordance with law. The writ petition was disposed of in terms of these directions.
Key Issues
1. Whether the order dated 15.01.2021 passed by the Excise and Taxation Officer-cum-State Tax Officer, Ward No. 1, Mansa, is liable to be set aside for violating the principles of natural justice and the mandate of Section 29(2) of the Punjab Goods and Services Tax Act, 2017, by failing to grant the petitioner an opportunity of personal hearing? Petitioner's contention: The petitioner argued that the impugned order was unsustainable due to a violation of natural justice and the statutory requirement of a personal hearing under the first proviso to Section 29(2) of the Punjab Goods and Services Tax Act, 2017. Revenue's contention: The State did not dispute the fact that a personal hearing was not granted. Subsequently, the State agreed to provide a personal hearing to the petitioner.
Sections Cited
Section 29
AI-generated summary — verify with the full judgment below
CWP-3738-2021 -1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-3738-2021 Date of decision: 08.03.2021 (PROCEEDINGS THROUGH V.C.)
Khushboo Enterprises ..... Petitioner Versus State of Punjab and others ..... Respondents CORAM: HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE ASHOK KUMAR VERMA PRESENT: Mr. Rishab Singla, Advocate for the petitioner.
Ms. Monica Chhibber Sharma, Sr. DAG, Punjab. AUGUSTINE GEORGE MASIH, J. (ORAL)
On 18.02.2021, when the case was taken up for hearing, following order was passed: “Learned counsel for the petitioner with reference to Section 29 of the Punjab Goods and Services Tax Act, 2017, contends that as per first proviso to sub section 2 of Section 29, the petitioner was required to be given an opportunity of personal hearing which has not been granted to the petitioner while passing the order dated 15.01.2021 (Annexure P-6). He, thus, contends that there being violation of principle of natural justice and the mandate of the statute, the order cannot sustain.
Learned counsel for the State prays for a short adjournment to file an affidavit of the concerned officer in this regard.
List for consideration on 08.03.2021.”
In purs
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