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2024 (1) TMI 1381 - HC - GSTChallenge to impugned adjudication order/assessment order - opportunity of hearing as contemplated u/s 75(4) of the WBGST/CGST Act was not afforded by the proper officer to the appellant/petitioner before passing the impugned adjudication order/assessment order for the financial year 2021-22 - violation of principles of natural justice - HELD THAT - The facts could not be disputed by learned State Advocate that an opportunity of hearing as contemplated under Section 75(4) of the WBGST/CGST Act was not afforded by the proper officer to the appellant/petitioner before passing the impugned adjudication order/assessment order for the financial year 2021-22 dated 9.12.2022 under Section 74 of the Act. Thus, non-compliance of statutory mandate under Section 75(4) of the WBGST/CGST Act has been admitted by the State respondents. On similar set of facts an appeal in PRAPTI CHAKRABORTY VERSUS STATE OF WEST BENGAL ORS 2023 (8) TMI 1550 - CALCUTTA HIGH COURT has been allowed by a separate judgment in which it is held that an opportunity of hearing as contemplated under Section 75(4) of the WBGST/CGST Act is the statutory mandate and in absence of compliance of the statutory mandate, the order passed by the proper officer under Section 73 of the WBGST/CGST Act, cannot be sustained. Respectfully following the judgment passed in the aforesaid case, this appeal also deserves to be allowed. Matter is remitted back to the concerned Assistant Commissioner with a direction to pass an order afresh in accordance with law, after affording reasonable opportunity of hearing to the appellant/petitioner - petition allowed by way of remand.
The High Court of Calcutta set aside a judgment in a case involving WBGST/CGST Act due to non-compliance of statutory mandate under Section 75(4). The order dated 9.12.2022 was quashed, and the matter was remitted back for a fresh order after affording a reasonable opportunity of hearing to the appellant/petitioner. The appellant/petitioner was given three weeks to submit a reply to the show cause notice.
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