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TMI Blog2022 (7) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... ontemplated against such person. The stand on the part of the Department is that the Online Portal mode was chosen by the petitioners, which had resulted in the entire matter having been proceeded Online. The opportunity of hearing was not granted since the same was not requested for. However, while so arguing, the provision of Section 75(4) has been missed out. Even without any request having been made on the part of the party concerned, when any adverse decision is contemplated, personal hearing is a must. Hence, the same is missing in the instant case and the request on the part of the petitioners is to remand the matter by directing the respondents to consider the matter afresh by giving the fullest opportunity to the parties to present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and Services Tax Rules, 2017 (GGST Rules, 2017). as also against the principles of natural justice. 3. The petitioner No.1 is a unit manufacturing automobile components and has its GST Registration. From July 2017 to March 2018, the petitioner No.1 had exported the goods outside India under Letter of Undertaking and without payment of GST, as required under Section 16 of the IGST Act. The Returns in Form GSTR-1, GSTR-3B and GSTR-9 had been filed. In Form GSTR-1 and Form GSTR-9, the petitioner No.1 had correctly disclosed the export turnover in the Column meant for Zero-rated supply; however, in Form GSTR-3B, which the petitioner No.1 had filed for the month of September 2017, inadvertently, it had reported the value of exports in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent No.3, which has seriously aggrieved the petitioners since the same, according to the petitioners, has been passed without affording any opportunity of personal hearing, as contemplated under Section 75(4) of the CGST Act, 2017. This has resulted into the petitioners approaching this Court with the following prayers: "A. YOUR LORDSHIPS may be pleased to admit and allow this Petition; B. YOUR LORDSHIPS may be pleased to Issue a writ, order or direction in the nature of Certiorari to quash the Impugned Order-in-Original No. ZD240322019756J dated 25.03.2022 and 2 Summary Orders thereof in FORM DRC-07 passed by the Respondent No. 3; C. YOUR LORDSHIPS may be pleased to Issue a writ, order or direction in the nature of Mandamus remandi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 73 or subsections (2) and (10) of section 74, as the case may be. (2) Where any Appellate Authority or Appellate Tribunal or court concludes that the notice issued under sub-section (1) of section 74 is not sustainable for the reason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the proper officer shall determine the tax payable by such person, deeming as if the notice were issued under sub-section (1) of section 73. (3) Where any order is required to be issued in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court, such order shall be issued within two years from the date of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) An issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Authority or the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Authority and that of the Appellate Tribunal or the date of decision of the Appellate Tribunal and that of the High Court or the date of the decision of the High Court and that of the Supreme Court shall be excluded in computing the period referred to in sub-section (10) of section 73 or sub-section (10) of secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to consider the matter afresh by giving the fullest opportunity to the parties to present their case. 14. Without entering into the merits of the matter, only on the ground of non-availment of opportunity of personal hearing, we deem it appropriate to quash the impugned Order-in- original No. ZD240322019756J dated 25.03.2022 and two (2) Summary Orders in Form DRC-07 passed by respondent No.3. The respondent No.3 shall avail the opportunity of personal hearing on 18.07.2022. If any document/s are needed to be furnished, let the same be done on or before 13.07.2022 physically. No adjournment shall be sought for by the petitioners. None of the observations will come in the way of the parties in finally deciding the matter. Both the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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