M/S Marathon Electric Motors INDIA LTD vs. State Of West Bengal And Ors.
Original PDF →Facts
The petitioner, M/s. Marathon Electric Motors India Limited, challenged an adjudication order dated 23rd August, 2023, passed by the Adjudicating Authority under the West Bengal Goods and Services Tax (WBGST) Act. The petitioner contended that the order was passed in violation of the principles of natural justice because they were not provided with an opportunity for a personal hearing, despite specifically requesting one. The State GST Authority, represented by the learned Additional Government Pleader, did not dispute this allegation. The writ petition was filed before the High Court.
Held
The Court held that the Adjudicating Authority had committed a violation of the principles of natural justice by not affording the petitioner an opportunity of personal hearing. Despite the availability of an alternative remedy, the Court decided to entertain the writ petition due to this fundamental procedural flaw. The Court reasoned that a fair hearing is a cornerstone of natural justice, and its denial renders the subsequent order unsustainable. Consequently, the impugned adjudication order dated 23rd August, 2023, was set aside. The matter was remanded back to the Adjudicating Authority to pass a fresh order in accordance with law, after providing the petitioner or its authorized representative with an opportunity of personal hearing. This fresh order is to be passed within a period of four weeks from the date of communication of the Court's order.
Key Issues
1. Whether the adjudication order dated 23rd August, 2023, passed by the Adjudicating Authority under the WBGST Act is liable to be set aside on the ground of violation of the principles of natural justice by not affording an opportunity of personal hearing to the petitioner? Petitioner's contention: The petitioner argued that the Adjudicating Authority violated the principles of natural justice by failing to provide a personal hearing, even though it was requested. This procedural lapse vitiates the adjudication order. Revenue's contention: The learned Additional Government Pleader representing the State GST Authority fairly submitted that they did not dispute the petitioner's allegation regarding the non-affording of an opportunity of personal hearing.
Sections Cited
WBGST Act
AI-generated summary — verify with the full judgment below
2024 Item No.23 RP Ct. No.2
WPA 1874 of 2024 M/s. Marathon Electric Motors India Limited Vs. The State of West Bengal & Ors. Mr. Arijit Chakrabarti Mr. Souradeep Banerjee Ms. Sanjana Sinha …..for Petitioner Mr. Anirban Ray, Ld. GP Mr. T.M. Siddiqui Mr. Ranoy Chakraborty Mr. Saptak Sanyal …..for State Heard learned advocates appearing for the parties. By this writ petition the petitioner has challenged the impugned adjudication order dated 23rd August, 2023 passed by the Adjudicating Authority under the relevant provisions of WBGST Act on the ground of violation of principles of natural justice by not providing opportunity of personal hearing to the petitioner in spite of specifically asking for the same. Mr. Siddiqui, learned Additional government pleader representing the State GST Authority very fairly submits that he does not dispute the aforesaid allegation of the petitioner with regard to non-affording opportunity of personal hearing to the petitioner. Considering the facts and circumstances of the case, I am of the view that in spite of availability of alternative remedy, since violation of principle of natural justice has been committed by the Adjudicating Authority by not 2 affording opportunity of personal hearing to the petitioner, this writ petition, being WPA 1874 of 2024, is disposed of by setting aside the aforesaid impugned order dated 23rd August, 2023 and the matter is remanded back to the Adjudicating Authority concerned who shall pass a fresh order in accordance with law after giving opportunity of personal hearing to the petitioner or its authorized representative within a period of four weeks from the date of communication of this order. (MD. NIZAMUDDIN, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.