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2023 (7) TMI 1003 - HC - GST


Issues Involved: Violation of principles of natural justice in passing the impugned order

The petitioner was issued a notice in DRC-01A on 31.10.2022, alleging that the petitioner had passed on Input Tax Credit without actual supply of goods, attracting penalty u/s 122(2) of the Central Goods and Service Tax Act, 2017. The impugned order dated 16.03.2023 was passed directly without affording an opportunity of personal hearing to the petitioner after the Show Cause Notice in Form GST DRC-01 dated 13.02.2023. The court found a violation of principles of natural justice and set aside the impugned order, remitting the case back to the respondents for passing a de novo order. The impugned order was directed to be treated as a Show Cause Notice, and the petitioner was given 15 days to file a reply. The respondents were instructed to pass a speaking order after calling the petitioner for a personal hearing within 45 days.

Outcome:
The High Court of Madras set aside the impugned order dated 16.03.2023 and remitted the case back to the respondents for passing a de novo order, emphasizing the importance of adhering to principles of natural justice in such proceedings.

 

 

 

 

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