9911796707
TMI Blog2024 (8) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner was not heard as contemplated under Section 75 (4) of the GST Act - HELD THAT:- From a plain reading of Section 75 (4), it is noticeably clear that even in a case where a person is chargeable with tax or penalty and has not requested a personal hearing, the Department is bound to give a personal hearing when an adverse decision is contemplated against such a person. In the present case, such an exercise has not been made by the Department concerned. In the circumstances, the second respondent was bound to give a personal hearing to the petitioner before passing an order on 29.06.2019. This would be irrespective of the fact as to whether the petitioner has asked for such a personal hearing or not. The order has been passed without g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, I.A.No.2/2024 is allowed. 2. The short facts are these: The petitioner is a registered partnership firm incorporated on 01.01.2016 for carrying on the business of purchase, sales, and investments into all types of manufacturing and sales of ferrous and non-ferrous material trading in ferrous and non-ferrous material and manufacture, sales and servicing of equipment and machinery. From 01.07.2017, the GST was introduced by the Central and the State Governments. The petitioner got registered under the GST Act and a registration certificate was also issued to the petitioner on 28.11.2017. The petitioner has its registered office at Sy. No.29, Plot No.2A, BK Kangrali Industrial Area, Belagavi. The second respondent inspected the premises of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances, the second respondent was bound to give a personal hearing to the petitioner before passing an order on 29.06.2019. This would be irrespective of the fact as to whether the petitioner has asked for such a personal hearing or not. The order has been passed without giving any personal hearing to the petitioner and the same violates principles of natural justice and ex-facie contrary to the provisions of Section 75 (4) of the CGST Act. Therefore, the orders at Annexures-C and F are liable to be quashed and accordingly, they are quashed. 5. The Writ of Certiorari is ordered. The order passed by the second respondent dated 29.06.2019 vide Annexure-C and the order dated:04.08.2020 passed by the first respondent in Appeal No. JCCT/AP/BG ..... X X X X Extracts X X X X X X X X Extracts X X X X
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