HC quashes order passed on same day of issuance of notice without affording opportunity of hearing

Case Details: MBR Flexibles Ltd. v. Deputy Commissioner of State Tax - [2022] 140 taxmann.com 214 (Gujarat)

Judiciary and Counsel Details

• • A.J. Desai & Bhargav D. Karia, JJ.
  • Paritosh Gupta, Adv. for the Petitioner. 
  • Trupesh Kathiriya for the Respondent.

Facts of the Case

The petitioner was engaged in the business of Flexible Packaging materials. It received notice dated 6-1-2022, calling upon the petitioner why penalty could not be levied as referred in the said Notice and asked him to appear before the authority on 13-1-2022. Without giving an opportunity of hearing, the authority passed the order on the same day when the Notice was issued. The petitioner filed writ petition against the same.

High Court Held

The Honorable High Court observed that the notice was issued directing the petitioner to appear on a particular date but impugned order was passed on the same date of issuance of notice. The Court noted that an opportunity of hearing had not been afforded to the petitioner and therefore, it was in breach of principles of natural justice. Therefore, considering the facts and circumstances of the case, the impugned order passed by authority was quashed and set aside.