Case Note & Summary
The petitioner, CNH Industrial (India) Private Limited, filed two writ petitions challenging assessment orders passed under the GST Act. The petitioner contended that the impugned orders were passed without proper adjudication and in violation of principles of natural justice. The court examined the submissions and found that the orders were indeed passed without affording a proper opportunity of hearing to the petitioner. The court set aside the impugned orders and remanded the matters back to the adjudicating authority for fresh adjudication in accordance with law, after giving the petitioner a reasonable opportunity of being heard.
Headnote
A) GST - Assessment - Violation of Natural Justice - Sections 73, 74, 75 of the Central Goods and Services Tax Act, 2017 - The petitioner challenged assessment orders passed without proper adjudication and without considering the reply to show cause notice - The court held that the orders were passed in violation of principles of natural justice and set aside the orders, remanding the matters for fresh adjudication (Paras 1-10).
Issue of Consideration
Whether the impugned assessment orders passed under the GST Act were in violation of principles of natural justice and whether the petitioner was afforded a proper opportunity of hearing.
Final Decision
The court allowed the writ petitions, set aside the impugned assessment orders, and remanded the matters back to the adjudicating authority for fresh adjudication in accordance with law, after giving the petitioner a reasonable opportunity of being heard.
Law Points
- Natural justice
- Principles of adjudication
- GST assessment
- Show cause notice
- Violation of principles of natural justice
- Proper adjudication
