Order Set Aside for Violation of Natural Justice Matter Remanded for Fresh Adjudication { Abbott Healthcare Private Limited vs. Excise and Taxation Commissioner, Punjab & Ors. CWP-4495-2024 (O&M) dated 02.04.2026}
Facts:
- Petitioner challenged the action/order passed by the GST authorities.
- It was contended that the proceedings were conducted without proper compliance with procedural requirements.
- Petitioner alleged lack of adequate opportunity of hearing and/or improper consideration of submissions.
- The impugned order was claimed to be non-speaking or passed in a mechanical manner.
Issue:
- Whether the order passed by the tax authorities is sustainable when principles of natural justice are not duly followed.
- Whether absence of proper hearing or a reasoned order vitiates the proceedings.
Held:
- The Court reiterated that adherence to principles of natural justice is mandatory in tax proceedings.
- An order passed without granting adequate opportunity of hearing cannot be sustained.
- Non-speaking or mechanical orders are liable to be set aside.
- The impugned order was quashed/set aside.
- Matter was remanded back to the authority for fresh adjudication after granting proper opportunity to the petitioner.
