9911796707
TMI Blog2024 (12) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... the same was not utilized - order passed without providing opportunity of personal hearing - violation of principles of natural justice - HELD THAT:- From the records as produced by learned Standing Counsel, in the notice issued under Section 74 of GST Act, the date by which the reply was to be submitted was mentioned as 08.01.2022, however, date of personal hearing, time of personal hearing and v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remand. - Hon'ble Pankaj Bhatia, J. For the Petitioner : Anurag Mishra For the Respondent : C.S.C. ORDER 1. Heard Shri Pranjal Shukla, learned counsel for the petitioner and learned Standing Counsel. 2. By means of the present petition, the petitioner has challenged the order dated 24.04.2024 whereby the appeal preferred by the petitioner under Section 107 of GST Act was dismissed. The petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice, the petitioner filed his reply on 10.01.2022 and also prayed for grant of a personal hearing, however, an order came to be passed on 01.02.2022 without providing an opportunity of hearing in terms of the mandate of Section 75(4) of the GST Act. The petitioner preferred an appeal against the said order which was dismissed. 5. Contention of learned counsel for the petitioner is that the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 7. Learned Standing Counsel, based upon instructions, states that no personal hearing was granted, which is also evident from the order impugned. 8. Section 75(4) of the GST Act mandates the granting of an opportunity of hearing where an adverse decision is contemplated against a person. This provision was also interpreted by this Court in the case of Party Time Hospitality Prop. Smt. Punita Gup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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