9911796707
TMI Blog2024 (9) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... on 75 (4) of the CGST/WBGST Act, 2017 - HELD THAT:- It may be noted that provisions of Section 75 (4) of the said Act contemplates affording an opportunity of hearing 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. Admittedly, in this case, adverse decision was contemplated against the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner with an opportunity of personal hearing in terms of the provisions contained in Section 75 (4) of the CGST/WBGST Act, 2017 (hereinafter referred to as the said Act ), the present writ petition has been filed. 2. The petitioner complains that although a show cause notice was served on the petitioner on 14th August, 2023 in Form GST DRC-01 and such notice, despite permitting the petitioner to su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Pleader appearing on behalf of the State respondents on the other hand would submit that despite the petitioner being afforded with an opportunity of hearing in Form GST DRC-01, the petitioner chose not to file any response. He submits that in the facts as noted hereinabove, as the petitioner did not file any response, there was no question on the part of the respondents, offering any further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated against such person. Admittedly, in this case, adverse decision was contemplated against the petitioner. 8. Having regard to the aforesaid, the order impugned dated 13th December, 2023 passed under Section 73 of the said Act for the tax period July, 2017 to March, 2018 stands vitiated on the ground of failure to comply with statutory provision. There is also some explanation on the part of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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