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TMI Blog2021 (2) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... irect re-adjudication of the show cause notice dated 05.003.2020 after following the principles of natural justice. (C)) that this Hon'ble Court be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction ordering and directing the Respondent No.2 by himself, his subordinates, servants and agents, pending disposal of the present petition not to recover amount imposed vide impugned order dated 21.10.2020 and stay the execution and other proceedings thereof. (D) that this Hon'ble Court be pleased to issue a Writ of Certiorari or an other appropriate writ, order or direction under Article 226 of the Constitution of India after going into the validity and legality thereof quash the order dated 24.11.220 (Annexure "N") uploaded on GST Portal by Respondent No.2. (E) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the petitioner case and after going into the validity and legality thereof to lift the attachment of the factory premise of the petitioner and quash impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard Mr. Raichandani, the learned counsel assisted by Mr. Aditya R. Parikh, the learned counsel appearing for the writ applicant and Mr. Chintan Dave, the learned AGP appearing for the State-respondents. 7. On 28th January, 2021, this Court passed the following order; 1. We have heard Mr.Bharat Raichandani, the learned counsel assisted by Mr.Aditya R. Parikh, the learned counsel appearing for the writ applicant and Mr. Chintan Dave, the learned AGP appearing for the State Respondents. 2. The short point involved in this writ application is, whether the impugned order dated 21.10.2020 (at Annexure-A to this writ application) could be said to have been passed in violation of the principles of natural justice, inasmuch as the principal argument of the learned counsel appearing for the writ applicant is that, no opportunity of personal hearing was given to the writ applicant by the authority concerned before passing the impugned order. 3. On the other hand, Mr. Dave, the learned AGP would submit that, ample opportunities were given to the writ applicant, however, those opportunities were not availed by the writ applicant. 4. We would like to know from Mr. Dave whether any notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n days. A copy of notice dated 15.06.2020 is annexed hereto and marked as Annexure-C. Thereafter, again on 29.07.2020 the petitioner was once again requested to submit the details as called for. A copy of notice dated 29.07.2020 along with the acknowledgment of the postal department is annexed hereto and marked as Annexure-D Colly. 6. This Hon'ble Court vide order dated 28.01.2021 had also directed the respondent authorities to examine the provisions as contained in Section 75 of the Gujarat Goods and Services Tax Act, 2017 in the context of present proceedings. In this regard if the provisions as contained in Sub-Section 5 of Section 75 of the Gujarat Goods and Services Tax Act, 2017 are examined then it will be clear that to adjourn the proceedings for sufficient cause being shown by the dealer is purely within the domain of the respondent authorities. In the facts of the present case no sufficient cause was ever shown by the petitioner and therefore the provisions of Sub-Section 5 of Section 75 of the Gujarat Goods and Services Tax Act, 2017 will not render any assistance to the petitioner." 9. It all started with the issue of notice in FORM GST DRC 01-A (intimation of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 3042 & 3127 to 3132 Admeasuring 49,629 sq. mtrs. Panoli Industrial Estate which was sub-divided into 9 sub plots, and were sub leased for long term having assessable value of Rs. 7,12,12,150/- should not be considered and classified as supply of Services of long term lease of industrial plots under SAC heading No.9972 under Gujarat Goods & Services Tax Act, 2017. II. Tax should not be calculated at @ 18% under Section 74(1) of Gujarat Goods & Services Tax Act, 2017. III. Interest should not be calculated at @ 24% under Section 50(3) of Gujarat Goods & Services Tax Act, 201? IV. Penalty should not be imposed 100% under Section 4(9) of Gujarat Goods & Services Tax Act, 2017." 11. To the aforesaid show-cause notice, the writ applicant responded by addressing a letter dated 27th March, .2020. The same reads as under; "To, Asst. Commissioner of State Tax (I), Enforcement Division-6, Vadodara Sir, Sub: SCN in the case of Alkem Laboratories Ltd. GST No.28AABCA9521EIZ3. Ref: AC-SGST (ENF) DIV-6/VAD/2019-20/B-1058 dtd. 05.03.2020. We are in receipt of your SCN mentioned above in which you have proposed to demand GST on amount of Rs. 7,12,12,150/- on the assignment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f attachment of the factory premises. 16. Having regard to the materials on record, one thing is for sure that no opportunity of personal hearing was given to the writ applicant by the concerned authority before passing the impugned order. Although a specific request in this regard was made, yet, the impugned order came to be passed without affording any opportunity of hearing. Section 75(4), referred to above, makes it abundantly clear that an opportunity of hearing has to be given, more particularly, in those cases where a request is received in writing from the person chargeable with tax or penalty and without any adverse decision is contemplated against such person. 17. We are of the view that we should give one opportunity to the writ applicant to appear before the respondent No.2 and make good his case 18. In the result, this writ application succeeds and is hereby allowed. The impugned order passed by the respondent No.2 dated 21st October, 2020, Annexure-A to this writ application is quashed and set aside. As the main order has been quashed and set aside, the order of attachment dated 17th December, 2020 also stands quashed and set aside. The entire matter is remitted to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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