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2024 (5) TMI 1037 - HC - GSTViolation of principles of natural justice - ex-parte demand created u/s 73 of CGST Act, 2017 - Lack of response to Show Cause Notice - excess claim of ITC and scrutiny of ITC availed - HELD THAT - The only reason for passing the impugned order is that petitioner had not filed any reply to the Show Cause Notice. In view of the stand of the Respondents that there is no Annexure-B, we are of the view that one opportunity needs to be granted to the Petitioner to respond to the Show Cause Notice. The impugned order dated 12.12.2023 is set aside. The Show Cause Notice is remitted to the Proper Officer for re-adjudication - Petition disposed off by way of remand.
Issues involved: Impugned order u/s 73 of CGST Act, 2017; Lack of response to Show Cause Notice; Request for Annexure-B; Ex-parte decision; Opportunity for reply and personal hearing; Setting aside impugned order; Remittal for re-adjudication; Timeframe for response and fresh order; Challenge to Notification No. 9 of 2023.
Impugned Order u/s 73 of CGST Act, 2017: The petitioner challenged an order dated 12.12.2023 passed u/s 73 of the Central Goods and Services Tax Act, 2017, raising a demand of Rs. 9,04,200.00 against the petitioner based on a Show Cause Notice dated 29.09.2023. Lack of Response to Show Cause Notice: The petitioner claimed that the Show Cause Notice mentioned an Annexure-B, which was not provided despite requests. The impugned order was passed ex-parte due to the petitioner's failure to file a reply or appear for a personal hearing, as per Section 75(4) of the DGST Act. Request for Annexure-B: The petitioner requested the Proper Officer for a copy of Annexure-B to enable a reply, but it was not supplied. The Respondents later stated that there was no separate Annexure-B and that all details were contained in the Show Cause Notice itself. Ex-parte Decision and Opportunity for Reply: The impugned order was based on the petitioner's non-response to the Show Cause Notice. The Court found that since the Respondents confirmed there was no Annexure-B, the petitioner should be granted one opportunity to respond to the Notice. Setting Aside Impugned Order and Remittal for Re-adjudication: The Court set aside the impugned order dated 12.12.2023 and remitted the Show Cause Notice to the Proper Officer for re-adjudication. The petitioner was directed to file a further reply within two weeks for a fresh speaking order. Timeframe for Response and Fresh Order: The Proper Officer was instructed to re-adjudicate the Show Cause Notice after giving the petitioner a personal hearing and to pass a fresh order within the prescribed period under Section 75(3) of the Act. Challenge to Notification No. 9 of 2023: The Court left open the challenge to Notification No. 9 of 2023 regarding the initial extension of time. Conclusion: The petition was disposed of with the above terms, clarifying that the Court did not consider the merits of the parties' contentions, reserving all rights and contentions for future proceedings.
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