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TMI Blog2024 (1) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the petitioner for the financial year 2017-2018 - HELD THAT:- Section 75(4) of CGST Act 2017 mandates that an opportunity of hearing shall be given where a request is received in writing, to the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person, affording such opportunity at the appellate stage cannot substitute the said requirement at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harge, the respondent no. 3 herein, on March 14, 2022 had issued a show-cause notice under Section 73(1) of The Central Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act of 2017 in short) requiring the petitioner to furnish a reply along with supporting documents for determination of the tax due or short paid or refunded erroneously or input tax credit was wrongly availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Momenur Rahaman, learned counsel for the State-respondents submits that it would appear from the order of the appellate authority that the representative of the petitioner participated in the hearing as such, the allegation of the petitioner is not sustainable. Heard the learned advocate for the parties, perused the materials-on-record. The petitioner, in reply to his show-cause, expr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the aforesaid reasons is not sustainable and is accordingly set aside, consequently the order passed by the adjudicating authority, the respondent no. 3 herein dated April 22, 2022 bearing Reference No: ZD190422009005V is also set aside. The respondent no. 3 is directed to dispose of the show-cause dated March 14, 2022 and the reply thereto after giving the petitioner an opportunity of heari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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