Ocean Infra Properties Private Limited vs. Assistant Commissioner Of State Tax Bowbazar Charge And Ors
Facts
The petitioner, Ocean Infra Properties Private Limited, has filed a writ petition challenging an order dated May 24, 2022, passed by the Assistant Commissioner of State Tax, Bowbazar Charge, Directorate of Commercial Taxes, West Bengal. The petitioner contends that the impugned order was passed in violation of the principles of natural justice, as no opportunity for a personal hearing was provided, despite a specific request made by the petitioner. The respondents, represented by the learned Additional Government Pleader, could not provide any material to refute this allegation.
Held
The Court held that the impugned order dated May 24, 2022, passed by the GST authority was liable to be set aside solely on the ground of violation of the principle of natural justice. The Court found that the petitioner was not afforded an opportunity of personal hearing, despite making a specific request. The revenue could not provide any material to contradict this claim. Consequently, the Court set aside the impugned order without delving into the merits of the case. The matter was remanded back to the respondent authority to pass a fresh speaking order in accordance with law, after providing an opportunity of personal hearing to the petitioner or its authorized representatives within six weeks from the date of communication of the order.
Key Issues
1. Whether the impugned order dated May 24, 2022, passed by the Assistant Commissioner of State Tax, Bowbazar Charge, is liable to be set aside on the ground of violation of the principle of natural justice, specifically for not affording an opportunity of personal hearing to the petitioner, as contemplated under the relevant provisions of the GST law. The petitioner argued that the order was passed without granting a personal hearing, which was specifically requested, thereby violating the principles of natural justice. The revenue, represented by the learned Additional Government Pleader, could not disprove the petitioner's assertion that no personal hearing was granted.
AI-generated summary — verify with the full judgment below
WPA 17297 OF 2022 12.08.2022
Sl no. 7
Ocean Infra Properties Private Limited. Ct no. 2
- Vs - P.M.
Assistant Commissioner of State Tax,
Bowbazar Charge, Directorate of Commercial
Taxes, West Bengal & Ors.
Mr. Anil Kumar Dugar,
Mr. Rajarshi Chatterjee
… for the petitioner
Mr. Anirban Ray, Ld. Govt. Pleader
Mr. T.M. Siddiqui,
Mr. N. Chatterjee,
Mr. V. Kothari
…. For the State
Heard learned counsel appearing for the parties. By this writ petition the petitioner has challenged the impugned order dated 24th May, 2022 passed by the GST authority concerned on the ground of violation of principle of natural justice by not affording any opportunity of hearing before passing the impugned order in spite of making specific request by the petitioner for personal hearing as appears at page 66 of the writ petition. Mr. Siddiqui, learned Additional Government Pleader appearing for the respondents could not satisfy this Court with any material to disprove the allegation of the petitioner that no opportunity of
2 personal hearing
The judgment continues below.
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