DAMODAR CORPORATION Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has approached this Court aggrieved by Ext.P14 series of orders passed against him under the GST Act. In the Writ Petition, among the many grounds on which Ext.P14 series of orders are challenged, the primary contention is that before passing Ext.P14 series of orders, the petitioner was not heard. Taking note of the said submission and finding that in the absence of a hearing extended to the petitioner the impugned orders would be vitiated by a non-compliance with the rules of natural justice, I enquired with the learned Government Pleader as to whether there was actually a hearing extended to the petitioner or not. The learned Government Pleader would submit, on instructions, that while notices were issued to the petitioner calling him for a personal herring, and the petitioner had submitted a reply and sought for an adjournment, the officer concerned had proceeded to consider the reply offered by the petitioner on merits and pass final orders, without granting a further opportunity of hearing to the petitioner.

(2.) I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents.