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2023 (10) TMI 643 - HC - GSTMaintainability of appeal - appeal dismissed on the ground of time limitation - HELD THAT - On perusal of the records, it is revealed that while a show cause notice was served upon the petitioner under section 74 of the Act and in the first reminder issued to the petitioner on 04.08.2021, the date for filing the reply was fixed as 01.11.2021, the date of personal hearing was also fixed on 01.11.2021, the time of personal hearing was also indicated as well as the venue of the personal hearing was also clarified, however, as the petitioner had moved an application seeking adjournment, a second reminder was issued to the petitioner on 04.08.2021 in which the date by which the reply was to be submitted was fixed as 25.02.2022. The petitioner filed a detailed reply to the show cause notices denying the allegations levelled against him. However, without granting an opportunity of hearing, which is required under section 75(4) of the GST Act, an order came to be passed against the petitioner confirming the demands as raised in the show cause notice. The said order is on record. Although the reply filed by the petitioner was mentioned in the adjudication order, however, from the order as well as from the records, which have been produced today, clearly no opportunity of hearing was granted to the petitioner. The appeal filed by the petitioner was dismissed as being barred by limitation. Considering the fact that in the present case also, no opportunity of hearing was granted to the petitioner, neither any date for hearing was fixed, as such, following the said two judgments in the case of BHARAT MINT AND ALLIED CHEMICALS VERSUS COMMISSIONER COMMERCIAL TAX AND 2 OTHERS 2022 (3) TMI 492 - ALLAHABAD HIGH COURT and M/S SANTOSH TRADERS THRU PROPRIETOR SANTOSH KUMAR GONDA VERSUS STATE OF U.P. THRU. PRIN. SECY (TAX AND REGISTRATION) LKO AND 2 OTHERS 2023 (9) TMI 47 - ALLAHABAD HIGH COURT , the writ petition deserves to be allowed. The matter is remanded to the adjudicating authority to pass a fresh order after giving an opportunity of hearing to the petitioner in accordance with law.
Issues involved: Challenge to orders confirming demand under section 74 of the GST Act and dismissal of appeal as time-barred.
Summary: The petitioner challenged orders confirming demand under section 74 of the GST Act and dismissing the appeal as time-barred. The Court noted that no opportunity of hearing was granted to the petitioner, which is required under section 75(4) of the GST Act. The petitioner argued that the assessment order should be reviewed as the appeal was not decided on merits. Citing relevant judgments, the petitioner contended that failure to grant an opportunity of hearing rendered the orders invalid. Relying on previous cases, the Court quashed the assessment orders and remanded the matter to the adjudicating authority for a fresh order with proper hearing in accordance with the law. The writ petition was disposed of accordingly, and the original records were returned to the learned Standing Counsel.
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