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2024 (1) TMI 870 - HC - GSTViolation of principles of natural justice - petitioner was not afforded any opportunity of personal hearing and not allowing such personal hearing despite specific request - Recovery of outstanding dues - HELD THAT - Having regard to the facts projected by the petitioner and the provisions contained in sub-section 4 of Section 75 of the GST Act, 2017, the Court is of the view that the petitioner has been able to make out a prima facie case for interim relief. It is accordingly provided that till the next date of listing, there shall not be any coercive action by the respondent authorities by way of any proceeding against the petitioner to recover alleged outstanding dues in terms of the impugned order dated 10.12.2023.
Issues involved: Violation of principles of natural justice, denial of opportunity of personal hearing, alleged anomalies in tax returns, validity of impugned order under Section 73 of the GST Act, 2017.
Violation of principles of natural justice and denial of opportunity of personal hearing: The petitioner, an assessee under the Assam Goods and Services Tax Act, 2017, was served with a Summary of Show Cause Notice alleging anomalies in returns. Despite submitting a detailed reply requesting a personal hearing as per Section 75 of the GST Act, the impugned Order under Section 73 was passed without affording the petitioner the opportunity of personal hearing. The Court noted the absence of recording reasons in the impugned Order and deemed the denial of personal hearing a violation of the provisions of the GST Act, 2017. Validity of impugned order under Section 73: The impugned Order dated 10.12.2023 imposed a liability of Rs. 5,25,806/- on the petitioner for alleged anomalies in tax returns. The petitioner had made specific requests for extension of time and a personal hearing, which were not considered before passing the order. The Court observed that the petitioner had made out a prima facie case for interim relief, as per the provisions of sub-section [4] of Section 75 of the GST Act, 2017. Consequently, the Court directed that no coercive action should be taken by the respondent authorities against the petitioner until the next date of listing. Separate Judgment: None.
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