9911796707
TMI Blog2022 (12) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... Court under Article 226 of the Constitution of India seeking to challenge the action of the respondent authority on the ground that the same is violative of principle of natural justice. 3. According to the petitioner, who is having his principal place of business at Ahmedabad and having GST Registration being engaged in the business of trading of Cotton Bales, Cotton Yarn, Cotton Seed Oil Cake, etc. received a show cause notice under Section 73 of the Central Goods and Service Tax/Gujarat Goods and Service Tax Act ('the CGST Act' and GGST Act' hereinafter) along with summary thereof in the Form GST DRC-01 on 13.01.2022 issued by the respondent No.3. 3.1 It was alleged that the petitioner was supplied nil rated or exempted supply, but he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is only in the month of June, when the recovery had come and the respondent had debited the electronic credit ledger against the demand raised vide its order dated 21.02.2022, he came to know of this. Notice was also issued under Section 79(1)(c) of the CGST Act, the Manager of the Bank was asked to pay the amount of Rs.13,74,981/- on behalf of the petitioner. He freezed the debit transactions from the Bank account. The petitioner, therefore, is before this Court seeking the following reliefs: "23. (a) To issue writ of or in the nature of a mandamus or any other appropriate writ, order or direction quashing and setting aside the order u/s.73 of the CGST Act issued by the respondent No.3 with a direction to adjudicate the matter afresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for. He does not dispute also the subsequent chronological events which had taken place. He heavily relied on the decision of this Court rendered in Special Civil Application No.11332 of 2022 with Special Civil Application No.11335 of 2022 (Annexure R) were on 23.06.2022 analyzing the provision of Section 75 (4) of the CGST Act, the Court has held that the opportunity of hearing has to be provided under the said provision where a request is received in writing from the person chargeable with the tax and penalty or where an adverse decision is contemplated against the person. 5.1 He has also urged that even without any request on the part of the party, when any adverse decision is contemplated, the personal hearing is a must as has been dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 8. It is also a matter of record that search was conducted at the official premise on 17.02.2022 and consequent upon the said search not only the petitioner, but some other employees were also called by the officer concerned for recording the statement and eventually on 21.02.2022, the order came to be passed which is impugned. He has reversed credit as has been detailed in the petition and that according to him was the reason for him to believe that everything was over till he received the communication from the Bank on 21.06.2022 where electronically the demand had been raised and the Bank was asked to adjust his demand. 8.1 Even if, there was a search and there were consequent actions initiated against the petitioner, he could not ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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