Ram Singh Patel vs. The Commissioner State Tax

Facts

The petitioner, Ram Singh Patel, filed a writ petition challenging an order in original dated 06.01.2025, passed by respondent no. 2 under Sections 63, 122, and 127 of the CGST/Uttarakhand GST Act, 2017. The petitioner's primary contention was that a show-cause notice dated 24.12.2024 fixed the personal hearing for 15.01.2025. However, the impugned order was passed on 06.01.2025, which was nine days before the scheduled personal hearing. The revenue, represented by Ms. Puja Banga, did not dispute these facts. The Court noted that the order was passed before the personal hearing date and there was no indication that the petitioner was heard prior to its issuance.

Held

The Court held that the order dated 06.01.2025 was passed in violation of both statutory provisions and the principles of natural justice. The reasoning was that the order was issued prior to the date fixed for the petitioner's personal hearing, and there was no evidence to suggest that the petitioner had been heard before the order was passed. Consequently, the Court quashed the impugned order dated 06.01.2025. The Department was directed to notify a fresh date for personal hearing and thereafter pass an order in accordance with the law. The writ petition was disposed of accordingly.

Key Issues

1. Whether the order dated 06.01.2025, passed by respondent no. 2, is in violation of the principles of natural justice and statutory provisions, specifically concerning the right to a personal hearing, as contemplated under the CGST/Uttarakhand GST Act, 2017. The petitioner argued that the order was passed prematurely, nine days before the scheduled personal hearing date of 15.01.2025, as indicated in the show-cause notice dated 24.12.2024. This, according to the petitioner, deprived them of an opportunity to be heard, thereby violating principles of natural justice and the relevant statutory provisions. The revenue did not dispute the factual assertion regarding the dates.