2026-VIL-237-KAR
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SGST High Court Cases

GST - Principles of Natural Justice – Petitioner contention that the impugned adjudication order was passed ex parte, without affording reasonable opportunity of hearing – Rejection of petitioner's applications of rectification – HELD – The principles of natural justice require reasonable opportunity, which cannot be stretched to such an extent that statutory timelines become unworkable. The petitioner, who did not avail repeated opportunities, cannot later contend total denial of hearing - However, the adjudication order did not reflect independent adjudicatory consideration, as it uniformly recorded that the petitioner had not filed objections and proceeded to confirm the demand - Further, the scope of Section 161 is limited in scope and does not permit re-hearing on merits. The rejection of the rectification applications cannot be termed wholly illegal, as the authority may not have acted outside its jurisdiction. However, the rectification orders substantially reproduced the earlier reasoning without deeper scrutiny of the grievances raised, indicating a lack of sufficient analytical depth in the overall adjudicatory exercise. Considering the magnitude of the demand and the nature of reasoning in the adjudication order, the petitioner is granted one final opportunity to the petitioner to contest the matter on its merits, but with cost of Rs.50,000/- payable to the Karnataka State Legal Services Authorities - the impugned adjudication order is set aside and matter is remanded for fresh consideration – The writ petition is partly allowed
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