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2024 (4) TMI 58 - HC - GSTViolation of principles of natural justice - no opportunity of personal hearing granted to the Petitioner - discrepancies noted in the returns - Seeks to quash the Order - contrary to the provisions of Section 75(4) of the Central Goods and Service Tax Act, 2017 ( CGST Act ) - HELD THAT - In the present case, by its reply dated 10th July 2023, Petitioner No. 1 specifically sought an opportunity of personal hearing. In these circumstances, Respondent No. 3 was bound to give a personal hearing to the Petitioner before passing the said Order dated 22nd August 2023. However, no such personal hearing has been given by Respondent No. 3 to Petitioner No. 1 before passing the said Order dated 22nd August 2023. Since the said Order dated 22nd August 2023 has been passed without giving any personal hearing to the Petitioner, the same is in violation of the principles of natural justice and ex-facie contrary to the provisions of Section 75(4) of the CGST / MGST Act. Thus, we dispose of this Writ Petition by the following Orders - The impugned Order dated 22nd August 2023 passed by Respondent No. 3 is hereby quashed and set aside.
Issues involved: Quashing of an order under Section 75(4) of the CGST Act and violation of principles of natural justice.
Summary: The Writ Petition sought to quash an Order dated 22nd August 2023 passed by Respondent Nos. 3, alleging it was contrary to Section 75(4) of the CGST Act and violated natural justice. The Petitioner, a private company, had filed GST returns for the period from July 2017 to August 2018 but was issued notices regarding discrepancies in reported liabilities. Despite submitting explanations and requesting a personal hearing, the Respondent issued a demand for tax without granting a personal hearing. The Petitioners contended that the order was passed without a personal hearing, violating Section 75(4) of the CGST Act and principles of natural justice. The Respondents argued that a personal hearing was not required as the Petitioner had already submitted a detailed reply denying the allegations. However, the Court noted that Section 75(4) mandated a personal hearing upon a written request, which the Petitioner had made. The Court found that the Order dated 22nd August 2023 was passed without a personal hearing, contravening the principles of natural justice and Section 75(4) of the CGST Act. Citing relevant case law, the Court quashed the impugned Order and directed Respondent No. 3 to provide a personal hearing to the Petitioner and pass a new order within four weeks. The Writ Petition was disposed of with no order as to costs.
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