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TMI Blog2020 (1) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... ring not provided - HELD THAT:- A perusal of sub-section 4 of the Section 75 of the Act makes it clear that whenever an assessee, chargeable with tax and penalty makes a request in writing for opportunity of hearing, such an opportunity should be granted to him - Here, admittedly though a request was made on 4.12.2019 under Annexure-4 for personal hearing, however, without granting the same the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ud. K. Das, P.K. Dash, D. Mahapatra, S. Siva, S. Sahu, D.K. Das, P.K. Dash, D. Mahapatra, S. Siva, S. Sahu Seraj Yusha Heard Mr. Ashok Mohanty, learned Senior Advocate appearing for the petitioners and Mr. Sunil Mishra, learned Additional Standing Counsel appearing for the Commercial Tax-State. According to Mr. Mohanty, a show cause notice dated 04.11.2019 vide Annexure-3 was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 09.12.2019 and 10.12.2019 vide Annexure-5 series, which are under challenge here. In this context, Mr. Mohanty, learned Senior Advocate draws the attention of this Court to subsections 4 5 of Section 75 of the OGST Act, 2017 for short the Act . According to him, as per sub-section 5 of Section 75 of the Act , if sufficient cause is shown for grant of time, the proper officer should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the entire decision-making process. For these reasons, the impugned orders should be set aside. Mr. Mishra, learned Additional Standing Counsel, Commercial Taxes vehemently defends the impugned orders and submits that no illegality has been committed while passing the same. However, upon query, he does not dispute receipt of letter dated 3.12.2019 under Annexure-4 and Form GST DRC 06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the statutory requirements as indicated above. Therefore we quash the impugned orders and remand the matter back to State Tax Officer, CT GST Circle, Barbil opposite party no.4 to proceed with the matter strictly in accordance with law. The petitioners are also directed to cooperate in the proceeding. The writ application is disposed of. Issue urgent certified copy. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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