9911796707
TMI Blog2024 (4) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... specifically sought an opportunity of personal hearing. In these circumstances, Respondent No. 3 was bound to give a personal hearing to the Petitioner before passing the said Order dated 22nd August 2023. However, no such personal hearing has been given by Respondent No. 3 to Petitioner No. 1 before passing the said Order dated 22nd August 2023. Since the said Order dated 22nd August 2023 has been passed without giving any personal hearing to the Petitioner, the same is in violation of the principles of natural justice and ex-facie contrary to the provisions of Section 75(4) of the CGST / MGST Act. Thus, we dispose of this Writ Petition by the following Orders: - The impugned Order dated 22nd August 2023 passed by Respondent No. 3 is here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 was more than the liability reported in GSTR 9/3B for the disputed period. 6. By Form GST ASMT-11 dated 16th March 2023, Petitioner No. 1 filed its submissions against Form ASMT-10 dated 14th February 2023. Petitioner No. 1 pointed out that, during the disputed period, Petitioner No. 1 had incorrectly reported certain B2B supplies (Business to Business) as B2C supplies (Business to Consumer). Within the time limit prescribed under the CGST / MGST Act, Petitioner No. 1 had amended its returns for the disputed period and changed the said incorrect B2C supplies to B2B supplies. However, the Department ignored the impact of return of reduction of liability of B2C transaction and alleged that there were additional B2B supplies reported by Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mparing Form GSTR-1 with Form GSTR-9/3B. Most importantly, by the said reply, the Petitioner specifically sought an opportunity of personal hearing. 10. However, despite the same, Respondent No. 3, without granting a personal hearing, issued the impugned Order dated 22nd August 2023 confirming the demand of tax of Rs. 35,56,41,586/-, along with interest and penalty, for the period July 2017 to August 2018. 11. It is the case of the Petitioners that the said Order dated 22nd August 2023 has been passed by Respondent No. 3 in violation of the provisions of Section 75(4) of the CGST / MGST Act and in violation of the principles of natural justice, as no personal hearing was given to the Petitioner No. 1 before passing the said Order despite Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore passing the said Order dated 22nd August 2023. 16. In these circumstances, in the present case, since the said Order dated 22nd August 2023 has been passed without giving any personal hearing to the Petitioner, the same is in violation of the principles of natural justice and ex-facie contrary to the provisions of Section 75(4) of the CGST / MGST Act. 17. We are supported in this view by the decisions of the Division Bench of this Court in Kuehne Nagel Private Limited Vs. The State of Maharashtra Ors. (Writ Petition No. 15210 of 2023), Hydro Pneumatic Accessories India Pvt. Ltd. Vs. The Assistant Commissioner of State Tax, Muland West Anr. (Writ Petition (L) No. 33343 of 2023), of which one of us (Justice G. S. Kulkarni) was a member ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
