9911796707
TMI Blog2024 (11) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... ded to the petitioner - violation of principles of natural justice - HELD THAT:- Admittedly, no such opportunity of personal hearing was provided to the petitioner. The provision of Section 75(4) of the GST Act mandates that if an adverse order is going to be passed, it is mandatory to provide an opportunity of personal hearing to the Assessee. However, in the case on hand, though the impugned ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssuance of a Writ of Certiorari, to call for the records of the impugned order dated 26.04.2024 with the reference No.ZD330424209630U issued by the respondent and quash the same. 2. The learned senior counsel for the petitioner would submit that a notice in Form DRC-01 was issued by the respondent on 28.12.2023. The petitioner filed reply to the said notice on 20.02.2024. Without affording an oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and permit the petitioner to operate the cash credit account. Hence, he prayed for setting aside the impugned order and this Court may issue direction to defreeze the cash credit account of the petitioner. 3. Learned Additional Government Pleader(T) appearing for the respondent, on instructions, would fairly submit that no opportunity of personal hearing was provided to the petitioner in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is mandatory to provide an opportunity of personal hearing to the Assessee. However, in the case on hand, though the impugned assessment order was passed against the petitioner by confirming the demand, the respondent had failed to provide an opportunity of personal hearing as per the terms of Section 75(4) of the GST Act. Thus, it is clear that the impugned order was passed in violation of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... possible. iv) Considering the fact that the impugned order itself has been set aside, this Court is of the opinion that the attachment made on the bank account of the petitioner cannot survive any longer and hence, it is lifted. As a sequel, the respondent is directed to instruct the concerned bank to release the attachment and defreeze the cash credit account of the petitioner, immediately upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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