9911796707
TMI Blog2023 (9) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... red mainly on the ground that it was incumbent to grant an opportunity of hearing irrespective whether a reply was filed or not in terms of the mandate of Section 75(4) of GST Act - principles of natural justice - HELD THAT:- Considering the submissions made at the Bar, from the order of assessment passed in pursuance to show-cause notice issued under Section 74 of GST Act, admittedly, no hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Present petition has been filed by the petitioner challenging the order dated 16.11.2021 whereby the demand was confirmed against the petitioner under Section 74 of GST Act as well as the order dated 04.08.2023 whereby the appeal preferred by the petitioner was dismissed. 4. Contention of learned counsel for the petitioner is that the petitioner had taken a party lawn for running the same i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner did not file a reply to the said show-cause notice, as such, an order came to be passed against the petitioner quantifying the demand of tax and penalty against the petitioner for the period July, 2017 to March, 2018. 5. Learned counsel for the petitioner draws my attention to the summary of the show-cause notice which indicated that on the basis of some survey carried out, it transpired ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n against a similar assessment order, this Court had interfered mainly on the ground that it was incumbent to grant an opportunity of hearing irrespective whether a reply was filed or not in terms of the mandate of Section 75(4) of GST Act. 7. A reliance has also been placed upon a judgment of this Court in the case of M/s Lari Almirah House v. State of U.P. Ors.; Writ Tax No.1569 of 2022 dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bed under Section 75(4) of GST Act; as an expropriatory action, even otherwise, the principles of natural justice had to be complied with. 10. Thus, following the judgment in the case of M/s Mohini Traders (supra) as well as the other two judgments cited above, both the impugned orders dated 16.11.2021 04.08.2023 are set aside. 11. Matter is remanded to the respondents to pass orders afres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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