9911796707
TMI Blog2021 (8) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... e granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person - In the instant case, though the petitioner herein submitted his reply to the notice issued by 2nd respondent prior to passing the impugned order, the Assessing Authority, while referring to the objections raised therein, simply stated that they were not considered, and eventually, determined the liability as proposed in the show cause notice. In the considered opinion of this Court, 2nd respondent herein, before doing so, ought to have afforded an opportunity of hearing to the assessee, as mandated under sub-section (4) of Section 75 of the CGST Act, 2017. In the case on han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersonal hearing was issued before resorting to the impugned action ? 4. According to the learned counsel for the petitioner, non-adherence to the mandatory provisions of sub-section (4) of Section 75 of the Central Goods and Services Tax Act, 2017 (for short, the CGST Act, 2017 ) is fatal to the case of the respondents. 5. On the other hand, it is strenuously contended by the learned Government Pleader that in view of availability of alternative remedy of appeal under Section 107 of the CGST Act, 2017, the present Writ Petition is liable to be rejected. 6. According to the petitioner, he is a registered civil contractor, undertaking government works in Water Resources Department of the Government of Andhra Pradesh. A perusal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive remedy of appeal under Section 107 of the CGST Act, 2017, deserves to be rejected and is, accordingly, rejected. On the sole ground of failure to adhere to the provisions of sub-section (4) of Section 75 of the CGST Act, 2017, this Court is inclined to set aside the impugned order and to remand the matter to the Assessing Authority for passing appropriate orders afresh. 8. For the aforesaid reasons, the Writ Petition is allowed, setting aside the order of assessment passed by the Assistant Commissioner (State Tax), Circle-II, Nellore-2 nd respondent herein, bearing Order No.ZH3709200D88169, dated 21.09.2020, and remanding the matter to 2 nd respondent for consideration of the issue afresh after affording opportunity of hearing to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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