2024 (9) TMI 44 - HC - GST

Violation of principles of natural justice - order passed without providing a proper opportunity for a personal hearing - Availment of excess ITC on the inputs on which tax is payable under RCM - non-reversal of the ITC availed on credit notes reversed by them - HELD THAT - Considering the fact that though the petitioner sought for an adjournment for personal hearing to establish their case, the impugned order came to be passed without providing an opportunity to the petitioner, which is clear violation of principles of natural justice, the impugned order bearing GSTIN.33AACCA4371K1ZR/2017-2018, dated 26.12.2023 passed by the first respondent is set aside. While setting aside the impugned order, this Court remits the matter back to the first respondent for reconsideration. The petitioner is directed to file their reply within a period of two (2) weeks from the date of receipt of a copy of this order. Thereafter, the first respondent is directed to afford opportunity of personal hearing by providing 14 days time and thereafter, pass final orders in accordance with law. Petition disposed off by way of remand.

Summary

The Writ Petition was filed to challenge an order alleging excess ITC and demanding tax. The court found a violation of natural justice as the order was passed without providing a proper opportunity for a personal hearing. The order was set aside and remitted back for reconsideration, with the petitioner given a chance to file a reply and have a personal hearing.