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TMI Blog2024 (11) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... or any adverse decision is contemplated against such person. The Division Bench of this Court has held that the opportunity of hearing means persons opportunity of hearing and if such personal opportunity of hearing is not provided then the order is unsustainable and liable to be set aside. As per sub-Rule 4 an opportunity of personal hearing shall be granted where a request is received in writing from a person chargeable with the tax or penalty. Even if the request is not received in writing, the oral request is also liable to be accepted provided the person appears and makes a request for grant of an opportunity of hearing, then only he can plead or claim an opportunity of personal hearing. When the person after receipt of the show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned proceedings after the stage of the reply to the show-cause notice were set aside with the direction to provide an opportunity of hearing, therefore, the similar relief be granted to the petitioner. 04. Per contra , Shri Anand Soni, learned Additional A.G. for the respondent / State objects that the petitioner is not entitled for the similar relief as granted by the Court in case of M/s Technosys Security System Pvt. Ltd. (supra) because in the present case, the petitioner did not even file the reply to the show-cause notice and did not appear before the competent authority. In case of M/s Technosys Security System Pvt. Ltd. (supra), the petitioner filed the reply, but he was not given the opportunity of personal hearing, therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing discrepancies in the return after the scrutiny, the petitioner was directed to explain the reasons for the said discrepancies. The petitioner did not appear before the authority, therefore, a show-cause notice under Section 73(1) of GST Act dated 24.08.2023 was issued directing the petitioner to appear on 25.09.2023. Admittedly, the petitioner neither appeared nor filed the reply hence, the final order dated 30.10.2023 was passed. The petitioner did not prefer any appeal within the period of limitation and directly approached this Court by way of writ petition solely on the ground that the opportunity of personal hearing as contemplated under Section 75(4) of GST Act has not been afforded to him, therefore, the order is unsustainable in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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