The High Court set aside an impugned order rejecting a rectification application under Section 74 of the Finance Act, 1994, as it was passed without hearing the petitioner, violating natural justice. The petition was allowed.
Impugned order set aside; Writ Petition allowed.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 08.03.2023
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.5958 of 2022 and WMP No.6042 of 2022
Mahindra Holidays & Resorts India Limited represented by its Senior Manager – Taxation Mahindra Towers 17/18 Pattulas Road, Chennai – 600 002.
... Petitioner
Vs
Principal Commissioner of CGST and Central Excise, Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road, Chennai – 600 034.
... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari to call for the records of the respondent relating to Order C.No.V/15/10/2020-STC-Adj. PF dated 07.02.2022 and quash the same.
For Petitioner : Mr.Vijay Narayan Senior Counsel for Mr.Rahul Unnikrishnan For Respondent : Mrs.R.Hemalatha Senior Standing Counsel
O R D E R
The short point that is put forth by the petitioner is that the impugned order dated 07.02.2022 passed on the application filed seeking rectification of order-in-original dated 22.11.2021 under the provisions of the Finance Act,
1994 (in short 'Act') levying service tax, is in violation of the principles of natural justice.
Petition is closed.
08.03.2023
Index : Yes / No Speaking/non-speaking Order Neutral Citation : Yes/No sl
To Principal Commissioner of CGST and Central Excise, Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road, Chennai – 600 034.
Dr.ANITA SUMANTH,J.
Sl
W.P.No.5958 of 2022 and WMP No.6042 of 2022
08.03.2023
2 issues framed by the court
Whether an order rejecting a rectification application passed without hearing the petitioner violates the principles of natural justice.
Whether a writ of Certiorari should be issued to quash the impugned order due to lack of opportunity of hearing.
2 provisions across 2 enactments
Mahindra Holidays & Resorts India Limited
Principal Commissioner of CGST and Central Excise, Chennai
Dr. Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
