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2024 (4) TMI 148 - HC - GSTValidity of show cause notice demanding tax and interest - No opportunity of personal hearing - non payment of tax due in the GSTR-1 return and claim of excess input tax credit - HELD THAT - The appellant uploaded Ext.P3 reply in Form GST DRC-06 along with necessary attachments through the registered web portal of GST Department. The appellant specifically requested for an opportunity of personal hearing. However it appears that the 1 st respondent issued Ext.P5 order finalising the demand without referring to Ext.P3 reply or granting the appellant an opportunity for personal hearing. Thus the impugned order clearly violates the principles of natural justice. Hence we are of the view that Ext.P5 cannot be sustained and it is liable to be set aside. Accordingly we allow the appeal setting aside the impugned judgment as well as Ext.P5. The 1st respondent is directed to pass fresh order after taking into account the contentions raised by the appellant in Ext.P3 reply and after giving him an opportunity of personal hearing.
Issues involved:
The issues involved in the judgment are the violation of principles of natural justice in a tax demand case under the GST Act. Details of the judgment: Issue 1: Violation of principles of natural justice The appellant, an assessee under the GST Act, filed returns and paid tax for the assessment year 2017-18. The 1st respondent proposed to demand tax along with interest on alleged non-payment of tax due and claim of excess input tax credit. The appellant replied to the proposal and requested an opportunity for a personal hearing. However, the 1st respondent issued a show cause notice demanding tax and interest without considering the appellant's reply or granting a personal hearing. The court held that the impugned order violated the principles of natural justice as the appellant was not given a fair opportunity to present their case. Therefore, the court set aside the order and directed the 1st respondent to pass a fresh order after considering the appellant's contentions and providing an opportunity for a personal hearing. In conclusion, the High Court allowed the appeal, setting aside the impugned judgment and the show cause notice. The 1st respondent was directed to pass a fresh order after taking into account the appellant's reply and providing an opportunity for a personal hearing, thereby upholding the principles of natural justice in the tax demand case under the GST Act.
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