9911796707
TMI Blog2024 (11) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of such show cause notice, filed reply dated 16.04.2024 in Form GST DRC-06, however, the respondent, without affording any opportunity of personal hearing to the petitioner, passed the impugned order, thereby, confirming the proposals contained in the show cause notice. In terms of Section 75 (4) of the CGST Act, it is mandatory on the part of the respondent to provide an opportunity of hearing to the assessee before passing any adverse order, whereas, in the present case, no such opportunity was granted to the petitioner before confirming the demand made in the show cause notice, therefore, the impugned order is not only against the provisions contemplated under the Section 75 (4) of CGST Act but also suffers from violation of pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Mr.Joseph Prabakar, learned counsel for the petitioner would submit that the respondent has issued a show cause notice in Form DRC-01, dated 27.12.2023, to which, the petitioner filed a reply on 16.04.2024 in Form GST DRC-06, however, the respondent, without affording any opportunity of personal hearing to the petitioner, passed the impugned order, thereby, confirming the proposals contained in the show cause notice. 4.1 The learned counsel would submit that in terms of Section 75 (4) of the CGST Act, it is mandatory to provide an opportunity of hearing to the assessee before passing any adverse order, whereas, in the present case, no such opportunity was granted to the petitioner before confirming the demand made in the show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. Hence, the present Writ Petition. The petitioner, upon receipt of such show cause notice, filed reply dated 16.04.2024 in Form GST DRC-06, however, the respondent, without affording any opportunity of personal hearing to the petitioner, passed the impugned order, thereby, confirming the proposals contained in the show cause notice. 8. In terms of Section 75 (4) of the CGST Act, it is mandatory on the part of the respondent to provide an opportunity of hearing to the assessee before passing any adverse order, whereas, in the present case, no such opportunity was granted to the petitioner before confirming the demand made in the show cause notice, therefore, the impugned order is not only against the provisions contemplated under the Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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