The respondent Appellate Authority is obliged to maintain a record of personal hearing and issue a copy of the same to the petitioners so as to comply with the requirements of natural justice.
Section 107 of the CGST Act, 2017 —Appeal -- The petitioner challenged the orders passed by the respondent appellate authority on the ground that he did not maintain a record of personal hearing at the time of disposal of the appeals preferred by the petitioners against orders of the original authority. The respondent Appellate Authority was obliged to maintain a record of PH and issue a copy of the same to the petitioners so as to comply with the requirements of natural justice. The respondent admitted that the record of PH was inadvertently omitted to be sent to the petitioners although the argument notes already submitted by the authorised representative of the petitioners was available with them. The court observed that the procedure for maintaining a record of PH was a formal one but in these cases, the said procedure was not complied.
Held that:- The Hon’ble High Court quashed the impugned orders and directed the appellate authority to pass fresh orders after complying with the said procedure and after hearing the petitioners. The Appellate Authority shall pass fresh orders as directed within two months.