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TMI Blog2024 (1) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... ural justice - opportunity of hearing was not provided - HELD THAT:- Since in the present cases, both tax and penalty are imposed against the petitioners and admittedly, an adverse decision is contemplated against the petitioners, therefore, under Section 75(4) of the Act of 2017, an opportunity of hearing was mandatorily required to be given by the department to the petitioners and merely marking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Standing Counsel for the State and Sri Dipak Seth, learned counsel for respondent nos.2 and 5 in all the petitions. 2. These are four writ petitions with regard to Financial Year 2020-21, 2022-23, 2021-22 and 2019-20 respectively. Petitioners have approached this Court challenging the orders dated 09.10.2023, 12.10.2023, 11.10.2023 and 12.10.2023 as well as show cause notices dated 14.9.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. GST Act, 2017 mandatorily requires an opportunity of hearing to be given to the petitioners. He further submits that the orders are passed a day prior to the date fixed for hearing. Thus, learned counsel for petitioners states that petitioners have not been given any opportunity of hearing and in fact, the authority did not even wait till the date, for which notice was given to the petitioners. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners and admittedly, an adverse decision is contemplated against the petitioners, therefore, under Section 75(4) of the Act of 2017, an opportunity of hearing was mandatorily required to be given by the department to the petitioners and merely marking the same as NO in the option cannot entitle the department to pass an order without giving any opportunity or even without waiting for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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