2021 (7) TMI 1416 - HC - GST

Principles of natural justice - no personal hearing granted to the petitioner - HELD THAT - The respondent/State has very fairly accepted that there is such a provision in the Punjab GST Act, 2017 and that the petitioner had in fact requested for personal hearing, which was not granted. The orders Annexure P-5 and P-6 are set aside - respondent No.2 are directed to pass a fresh order after hearing the petitioner.

Summary

The High Court quashed the order dated 27.05.2021 passed in form GST DRC-07 and directed respondent No.2 to pass a fresh order after affording a personal hearing to the petitioner as mandated by Section 75(4) of the Punjab GST Act, 2017. The petitioner is required to appear before respondent No.2 on 09.08.2021 or any other required date.