M/S Dayakar Electrical vs. Union Of INDIA
Facts
The petitioner, M/s Dayakar Electrical, filed a writ petition before the Telangana High Court challenging an Order-in-Appeal dated March 17, 2023, passed by the Commissioner (Appeals). The petitioner contended that the impugned order was passed in gross violation of the principles of natural justice, specifically by denying an opportunity for a personal hearing. The respondents included the Union of India, the Central Board of Indirect Taxes and Customs (CBIC), and various GST and Central Tax authorities. The petitioner sought to set aside the order and prayed for a stay on its operation.
Held
The Court held that the impugned Order-in-Appeal dated March 17, 2023, was passed in violation of the principles of natural justice due to the lack of a personal hearing for the petitioner. Based on the consensus arrived at between the parties, the Court set aside the impugned order. The petitioner was directed to appear before the appellate authority on April 23, 2025, at 11:30 AM. The appellate authority was instructed to provide the petitioner with an opportunity for a personal hearing at their convenience and then pass a fresh order in accordance with the law. The Court explicitly stated that it was not expressing any opinion on the merits of the case. The writ petition was disposed of accordingly.
Key Issues
1. Whether the impugned Order-in-Appeal dated March 17, 2023, passed by the Commissioner (Appeals) is liable to be set aside for violating the principles of natural justice, specifically by denying the petitioner an opportunity for a personal hearing? The petitioner argued that the appellate authority failed to provide a personal hearing, which is a fundamental aspect of natural justice, rendering the order illegal and arbitrary. The respondents, through their counsel, fairly submitted that the petitioner had not been given an opportunity of personal hearing before the appellate authority. No specific arguments were recorded for the respondents beyond this concession.
Sections Cited
Article 226, Article 19(1)(g), Article 20, Article 21
AI-generated summary — verify with the full judgment below
[ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) MONDAY, THE SEVENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 7973 OF 2024 Between: AND 1 M/s Dayakar Electrical, PIot No.1 -42lPEl21lA, Bachpan School Lane, Pragati Enclave, Miyapur, Hyderabad-500049. (Rep.by its Managing Partner Dayakar Attepally S/o: Sriramulu, Aged about 39 years, Occ. Business, Rl/o Hyderabad-500049) ...PETITIONER Union of India, Through Joint Secretary, Department of Revenue, Ministry of Finance, At North Block, New Delhi - 1 10001 .
The Cenkal Board of lndirect Taxes and Customs, At North Block, New Delhi - 1 10001 .
The Commissioner of GST and Central Tax (Appeals), Hyderabad Appeals ll 9ommissionerate, 7th Floor, GST Bhavan, L.B.Stadium Road, Basheerbagh, Hyderabad-500004. 4. The Commissioner of Central Tax, Central Excise and Service Tax,Medchal Commissionerate, 1 1 -4-64918, Lakdi-ka- Pool, Hyderabad-500004. 5. The Additional/Joint Commissioner of Central Tax, Central Excise and Service Tax, Medchal Commissionerate, 1 1 -4-6491 1 3. Lakd i-
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