Allahabad High Court Criticizes GST Officials for Violating Principles of Natural Justice

 

In the matter of Ns Agro and Engineering Products [𝘞𝘳𝘪𝘵 𝘛𝘢𝘹 𝘕𝘰. 672 𝘰𝘧 2024 𝘥𝘵. 16 𝘔𝘢𝘺 2024], Hon’ble Allahabad HC has taken a firm stance against GST officials who bypass principles of natural justice by failing to provide personal hearings. This ruling underscores the judiciary’s commitment to ensuring fair adjudication processes.

 

Key Points from the Verdict:

– The adjudicating officer did not grant a personal hearing to the petitioner and failed to issue a notice to show cause or participate in an oral hearing.

– The court reaffirmed that a personal hearing must be offered before any adverse order in adjudication proceedings.

– The court strongly opposes practices that deny individuals their right to a personal hearing, labeling it a severe breach of natural justice.

 

Proposed Actions:

– Imposition of heavy costs on GST officers for severe breaches of natural justice.

– Directive to the Commissioner, Commercial Tax, Uttar Pradesh, to take corrective action, including disciplinary measures against officials violating these fundamental principles without justifiable cause.

This ruling highlights repeated breaches of natural justice by GST officers and emphasizes the judiciary’s role in upholding fair processes.