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2023 (9) TMI 1051 - HC - GSTViolation of principles of natural justice - SCN preceeded a notice under Rule 141(1A) of the Central Goods and Services Tax (CGST) Rules, 2017 in DRC-01A or not - adequate opportunity of hearing not provided to petitioner - HELD THAT - The respondent is directed to keep the recovery proceedings in abeyance pending disposal of the rectification application of the petitioner under Section 161 of the respective GST enactments. Petition closed.
Issues involved: Impugned order in GSTIN for Assessment Year 2017-2018, Show Cause Notice under Section 73 of TNGST Act and CGST Act, Adequate opportunity to respond to Show Cause Notice, Application for rectification under Section 161 of GST enactments.
Impugned Order and Show Cause Notice: The petitioner challenged the impugned order dated 28.07.2023 in relation to GSTIN, issued for the Assessment Year 2017-2018, which followed a Show Cause Notice dated 28.06.2023 under Section 73 of the TNGST Act and the CGST Act. The petitioner contended that the Show Cause Notice should have been preceded by a notice under Rule 141(1A) of the CGST Rules, 2017 in DRC-01A. Adequate Opportunity to Respond: The petitioner argued that they were not given sufficient opportunity to respond to the Show Cause Notice issued under Section 73 of the respective GST enactments. This lack of opportunity to present their case was a point of contention raised by the petitioner. Rectification Application under Section 161: The respondent, represented by the Additional Government Pleader, informed the court that the petitioner had filed an application for rectification under Section 161 of the respective GST enactments on 12.08.2023. It was further submitted that the rectification application would be considered and decided on its merits and in accordance with the law. Judgment: The court, after considering the submissions, directed that the Writ Petition be closed. The respondent was instructed to halt the recovery proceedings while the rectification application under Section 161 of the GST enactments was being processed. No costs were awarded, and the connected Writ Miscellaneous Petitions were also closed as a result of this decision.
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