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TMI Blog2024 (9) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... any adverse decision is contemplated against such person - This is trite that when language of statute is plain and unambiguous, it should be given effect to irrespective of its consequences. In the instant case whether or not the petitioners have specifically asked for personal hearing, fact remains that the adverse decision was contemplated against the petitioners. In that event, it was obligatory and mandatory on the part of respondents to provide the petitioners opportunity of personal hearing. Admittedly, no opportunity of personal hearing has been provided in both the matters. Resultantly, the decision making process adopted by the respondents is vitiated and runs contrary to the principles of natural justice and statutory requiremen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de section 20 of the said IGST Act, 2017 on the ground that the respondent has confirmed the impugned demand merely on the basis that the petitioners had not provided documents in support of its submissions, though the requirement of such documents were never sought for by the respondent authorities there was no personal hearing opportunity afforded as the said order has been passed without providing an opportunity of hearing to the petitioners thereby leading to utter disregard to the settled principles of natural justice and fair hearing. IMPUGNED ORDER PASSED UNDER SECTION 74 of the CGST ACT/MPGST ACT IS IN VIOLATION TO THE PRINCIPLES OF NATURAL JUSTICE 4 (II) That Section 74(9) of the CGST Act/MPGST Act provides that the proper officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t/WBGST Act no adverse order shall be passed against your 5 Petitioner without providing the opportunity of hearing. However, it is clearly evident that in the present case of your Petitioner the impugned order was passed without providing an opportunity of being heard and that same is against the settled principles of the legal maxim Audi Alteram Partem which means a fair hearing shall be provided before adjudication a proceeding. (VII) Being aggrieved by the impugned actions of the Respondents and left with no other alternate and efficacious remedy, Petitioner is compelled to knock the doors of this Court on following facts and grounds, in the interests of justice and fair treatment. The petitioner is constrained to seek shelter of this C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd. Vs. State of Gujarat ) and lastly on a Division Bench judgment of Allahabad High Court reported in 2023 (8) TMI 1091, Allahabad High Court, (M/s. BL Pahariya Medical Store Vs. State of U.P. And another). 5. Per contra, learned counsel for the State submits that petitioners have not projected requirement of Sub Section 4 of Section 75 of the Act in a proper manner. This provision nowhere talks about opportunity of personal hearing . On the contrary, it talk about only opportunity of hearing . Pursuant to the show cause notice issued as prescribed in form DRC-01, the petitioner was required to opt for personal hearing which was admittedly not opted and in that event, no fault can be found in the action of the respondents. He placed fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal while considering the question as to whether the deposit of the amount of the penalty be dispensed with unconditionally or subject to the conditions . 6. We have heard learned counsel for the parties at length and perused the relevant documents. 7. Before dealing with rival contentions, it is apposite to quote Section 75 (4) of GST Act which reads as under:- (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. (Emphasis supplied) 8. A plain reading of sub-section 4 of Section 75 of the Act makes it crystal clear that opportunity of hearing must be granted in two situations viz (a) where a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing. Thus, we are unable to persuade ourselves with the line of argument of learned Government Advocate that opportunity of hearing does not include the opportunity of personal hearing . 12. In the instant case whether or not the petitioners have specifically asked for personal hearing, fact remains that the adverse decision was contemplated against the petitioners. In that event, it was obligatory and mandatory on the part of respondents to provide the petitioners opportunity of personal hearing. Admittedly, no opportunity of personal hearing has been provided in both the matters. Resultantly, the decision making process adopted by the respondents is vitiated and runs contrary to the principles of natural justice and statutory requirement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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