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TMI Blog2024 (4) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... e a personal hearing to the Petitioner before passing the said Order dated 18th August 2023. Further, by the said Order dated 18th August 2023, a decision adverse to Petitioner No. 1 has been taken. Therefore, in these circumstances also, Respondent No. 3 was bound to given a personal hearing to Petitioner No. 1. However, no such personal hearing has been given by Respondent No. 3 to Petitioner No. 1 before passing the said Order dated 18th August 2023. Since the said Order dated 18th 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 exfacie contrary to the provisions of Section 75(4) of the CGST / MGST Act. Thus, we dispose of this Writ Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the effect that there was a difference between the ITC claimed by Petitioner No. 1 in Form GSTR-3B as opposed to the ITC confirmed in Form GSTR-2A. 6. By Form GST ASMT-11 dated 21st March 2023, Petitioner No. 1 filed its submissions against Form ASMT-10 dated 14th February 2023. Petitioner No. 1 disagreed with the discrepancies alleged by Respondent No. 3 and provided its explanation in respect of the same. By the aforesaid submission, Petitioner No. 1 requested Respondent No. 3 to grant a personal hearing. 7. However, without granting any personal hearing or seeking any further clarification, Form GST DRC-01A dated 6th April 2023 was issued by Respondent No. 3 to Petitioner No. 1 intimating the tax ascertained as being payable for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 1, in clear terms, had sought for a personal hearing in its detailed reply to the Show Cause Notice. 10. However, despite the same, Respondent No. 3, without granting a personal hearing, issued the impugned Order dated 18th August 2023 wherein, out of the total GST demand of Rs. 2,71,30,467/- proposed in the Show Cause Notice for FY 2017-18, he confirmed the demand to the extent of Rs. 2,13,10,721/-, along with applicable interest and penalty. 11. It is the case of Petitioners that the said Order dated 18th August 2023 has been passed by Respondent No. 3 in violation of the provisions of Section 75(4) of the CGST / MSGST Act and in violation of the principles of natural justice as no personal hearing was given to Petitioner No. 1 before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x or penalty for a personal hearing, then an opportunity of personal hearing has to be given to that person. Further, as per the provisions of Section 75(4), even in a case where the person chargeable with tax or penalty has not requested for a personal hearing, the Department is bound to give a personal hearing when an adverse decision is contemplated against such a person. 15. In the present case, by its reply dated 4th July 2023, Petitioner No. 1 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 18th August 2023. Further, by the said Order dated 18th August 2023, a decision adverse to Petitioner No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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