Page 38 - GSTL_13th August 2020_Vol 39_Part 2

J46 GST LAW TIMES [ Vol. 39
Now the question arises as to what would happen if such a high powered forum as
AAAR, before pronouncing its ruling, fails to observe the principles of natural jus-
tice, i.e., the primary foundation for taking a judicial decision, for instance if it
doesn’t consider the submissions or grounds made by the party or it doesn’t pro-
vide a reasonable opportunity of being heard to any party before making its deci-
sion.
Recourse where AAAR exceeds jurisdictional limits (Judicial Review)
 The above question has only one answer, i.e., “Judicial Review”.
 Judicial Review refers to the power of the judiciary to interpret the
Constitution and to declare any such law or order of the Legislature
and executive void, if it finds them in conflict with the Constitution
of India.
 A writ in India is a constitutional remedy, the formal order of the
Court directing the authorities if there is a violation of the Funda-
mental Rights by a Government Authority or body and there is no
alternate statutory remedy available.
 In the Indian legal system, writ petition can be filed under Article
226 in the High Court and under Article 32 of the Constitution in the Su-
preme Court.
 Fundamental rights are enshrined in Part III of the Constitution of
India, which include freedom to speech and expression. And not af-
fording the opportunity to place on record any evidence or clarifica-
tions would tantamount to denial of Fundamental Right and viola-
tion of principles of natural justice.
 Justice can be sought in these cases even if no remedy is provided in
any statute, which can also be ascertained from following judicial
pronouncements :

Case Law Reference Held that (Summarised)
Smt. Sudha Patil [(1999) It was held that merely because no ap-
235 ITR 118 (SC)] peal mechanism was provided for
against the order of an appropriate au-
thority directing compulsory acquisi-
tion by the Government, the superviso-
ry power of the High Court would not
get enlarged nor can the High Court
exercise an appellate power.
JSW Energy v. UOI - Bom- Matter was remanded back to AAAR
bay High Court - 2019 (27) for consideration merely because the
G.S.T.L. 198 (Bom.) authority failed to provide reasonable
opportunity of being heard. The Court
specifically stated that it doesn’t pro-
pose to examine the substantive merits
and any attempt of examining the mer-
its of the case would tantamount to
converting proceedings under Article
GST LAW TIMES  13th August 2020  38