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TMI Blog2024 (1) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... al justice in form of not giving opportunity of personal hearing and in order that the competent authority is enabled to decide afresh, the impugned order dated 7.4.2022 and consequential letters dated 28.9.2022 and 11.10.2022 issued by respondent no.2 are quashed and set aside. The competent authority shall give opportunity of personal hearing to the petitioner within three weeks from the date of receipt of writ of this Court and pass in accordance with law, fresh orders within two weeks from the date of affording such personal hearing. Petition allowed. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA KUNTAL A PARIKH (7757) for the Petitioner MR CHINTAN DAVE, AGP for the Respondent ORAL ORDER (PER : HO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ef in term of Prayer 9(b) be granted; 9(c) Ex-parte ad-interim relief in terms of Prayer 9(b) and 9(b)(i) be granted. (d) For Costs; and (e) That this Honourable Court be pleased to grant such other and further relief/s as are deemed just and proper in the facts and circumstances of this case. 2. Short facts can be stated as under : 2.1 The petitioner is engaged in the business of manufacturing of different parts for machines which fall under HSN 8501 and 8502 and is registered under the GST Act. 2.2 A show cause notice dated 13.7.2021 in form GST ASMT- 10 under Section 61 of the GST Act read with Rule 99(1) of the Central Goods and Services Tax Rules, 2017 and the Gujarat Goods and Services Tax Rules, 2017 was issued intimating, inter-alia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, passed the impugned order dated 7.4.2022 recording that the petitioner has not filed any reply to DRC-01A and DRC-01 notices. 2.8 During the pendency of the petition, the respondent No.2 has issued a letter dated 28.9.2022 initiating recovery of tax under the provision of Section 79(1)(c) of the GST Act read with Rule 145(1) of the Rules pursuant to the impugned order dated 7.4.2022. The petitioner replied to the said letter by way of letter dated 3.10.2022 informing the respondents to stay their hands since the order dated 7.4.2022 is already challenged before the Court. 2.9 Further, vide letter dated 11.2.2022, the respondent No.2 initiated third party recovery in pursuance to the impugned order and accordingly, attached the bank accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the impugned order is a non-speaking order and also smacks from vices of arbitrariness. 3.1 By making above submissions, learned advocate for the petitioner urged this Court to allow the present petition, by quashing and setting aside the impugned order as well as consequential recovery proceedings and further urged this Court to remand the matter for a fresh adjudication. 4. Per contra, learned Assistant Government Pleader Mr. Chintan Dave for the respondents, could not dispute the fact that the petitioner was not granted opportunity of personal hearing as mandated by Section 75(4) of the GST Act. Therefore, in our considered opinion, the matter becomes very narrow in compass. 5. At this juncture, at the outset, it is required to be no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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