9911796707
TMI Blog2024 (8) TMI 1441X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 75 of the RGST Act of 2017/the CGST Act of 2017 contains general provisions relating to determination of tax. Sub-section (2) thereof explicitly provides that where any Appellate Authority or Appellate Tribunal or Court concludes that the notice issued under sub-section (1) of Section 74 of that Act is not sustainable for the reason that the charges of fraud or any willful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the proper officer shall determine the tax payable by such person, deeming as if the notice was issued under sub-section (1) of Section 73 of that Act. The respondents have admitted the fact that even though the respondents intended to grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, heard analogously and are being decided by this common order. 3. These writ petitions have been filed by the petitioner in the matter of proceedings drawn and orders passed under Section 7, 9, 15, 50 and 73 of the Rajasthan Good and Services Tax Act, 2017 (for short the RGST Act of 2017 )/the Central Goods and Services Tax Act, 2017 (for short the CGST Act of 2017 ). 4. Learned counsel for the petitioner would firstly raise a common submission that irrespective of the merits of individual cases, impugned orders have not only violated the principles of natural justice but also mandatory provisions contained in Section 75 (4) of the RGST Act of 2017/the CGST Act of 2017 which, in addition to providing an opportunity of hearing by issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of 2017/the CGST Act of 2017 contains general provisions relating to determination of tax. Sub-section (2) thereof explicitly provides that where any Appellate Authority or Appellate Tribunal or Court concludes that the notice issued under sub-section (1) of Section 74 of that Act is not sustainable for the reason that the charges of fraud or any willful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the proper officer shall determine the tax payable by such person, deeming as if the notice was issued under sub-section (1) of Section 73 of that Act. Further, Sub-section (4) of Section 75 of RGST Act of 2017/the CGST Act of 2017 provides that an opportunity of he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner s right of opportunity of personal hearing in the manner as provided under the law has been violated, we are inclined to set aside the impugned orders on this ground alone. 11. Impugned order are, accordingly, set aside. The matters are remanded back to the competent authority for affording opportunity of personal hearing to the petitioner and passing appropriate orders in accordance with law. The respondents are directed to complete the proceedings in all the cases within a period of two months from today. The petitioner shall not seek any adjournment on the date fixed for its personal hearing. However, it is made clear that this Court has not decided these matters on merits and it will be open for the petitioner to raise all the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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