Appellate Authority Shouldn’t Dismiss Appeal on Ground of Limitation Without Affording Any Opportunity of Hearing | HC
- News|Blog|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 23 March, 2024
Latest from Taxmann
Case Details: Jayanta Ghosh v. State of West Bengal - [2024] 160 taxmann.com 223 (Calcutta)
Judiciary and Counsel Details
-
- Gaurang Kanth, J.
- Kalyan Kumar Chakraborty, Debojit Kundu & Vivek Kumar Pandey for the Petitioner.
- Dilip Kumar Agarwal & Momemur Rahman for the Respondent.
Facts of the Case
In the present case, the petitioner received a show cause notice and an order was passed under Section 74 of the GST Act. However, he had not been given an opportunity of personal hearing. He filed appeal against the order but the Appellate Authority dismissed the appeal on the ground of limitation. It filed writ petition and challenged the order.
High Court Held
The Honorable High Court observed that where an adverse decision is contemplated against a person, such a person even need not to request for opportunity of personal hearing and it is mandatory for the authority concerned to afford opportunity of personal hearing before passing an order adverse of such person.
In the instant case, the Appellate Authority had violated the principle of natural justice by not affording an opportunity of hearing to the petitioner. Therefore, the Court held that the delay in filing of the appeal is to be condoned and the Appellate Authority was directed to decide the appeal on merits after affording personal hearing opportunity to the petitioner.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
