9911796707
TMI Blog2024 (8) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... Even presuming, that no reply was given by the petitioners, that, however, did not prevent it from justifying the self-assessment for the period July, 2017 to March, 2018, submitted by him to the GST authorities, for which, an opportunity of hearing was necessary. The notice dated 01.11.2021 (page 41), indicates, that no date, time or venue was indicated for personal hearing, on the contrary, it was stated to be not applicable. The subsequent notice dated 14.12.2021 (page 45), 02.12.2022 (page 46) as well as the screen shot of the GST portal dated 26.2.2024, all depict the same position, considering which, it is apparent, that the requirement of Section 75 (4) of the GST Act, 2017 has not been complied with. The matter is remitted back to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he earlier returns and, therefore, could not now be reopened. We are unable to agree with the contention for the reason that Sub-section 3 of Section 29 of the GST Act, itself mandates that the cancellation of the registration under Section 29 (1) of the Act shall not affect the liability of the person to pay tax and other dues under the Act for any period prior to the date of cancellation, whether or not such tax and other dues are determined before or after the date of cancellation. This would categorically indicate, that the cancellation does not affect the liability of the person liable to pay tax or the entitlement of the Department to recover it. In fact, a perusal of the order dated 28.4.2020 (page 40), itself indicates, that the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24 (page 54). 4. Mr. Damle, learned Assistant Government Pleader supports the impugned order contending, that since no reply was filed by the petitioners, the question of granting any opportunity of hearing to him did not arise at all. 5. The provision of Section 75 (4) of the GST Act 2017 read as under : 75(1) (2) . (3) . (4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. 6. This would categorically demonstrate, that the principles of natural justice were inbuilt in the statutory provisions itself and mandate an opportunity of hearing, either (1) Where a request in writing is received from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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