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TMI Blog2024 (12) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... . for the State Mr. Kaushik Dey Mr. Abhradip Maity ... for the respondent nos.5 & 6 Mr. Uday Sankar Bhattacharya Mr. Anurag Roy ... for the respondent CGST Authorities ORDER Learned Counsel appearing for the petitioner submits that the respondent no.4 issued a summary of show cause notice in FORM GST DRC-01 having reference no.ZD190923010137H dated 7th September, 2023 for the Financial Yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proper officer contemplated a decision against the petitioner/assessee, then it was mandatory for him to afford an opportunity of hearing. From the perusal of the show cause notice dated 15.01.2021, it is evident that the proper officer has declined to afford an opportunity of hearing to the petitioner inasmuch as it has not communicated any date, time and venue of hearing. 10. A Division B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st such person." 9. From perusal of Section 75(4) of the Act, 2017 it is evident that opportunity of hearing has to be granted by authorities under the Act, 2017 where either a request is received from the person chargeable with tax or penalty for opportunity of hearing or where any adverse decision is contemplated against such person. Thus, where an adverse decision is contemplated against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer cannot be sustained. Under the circumstances, the impugned order dated 29th December, 2023 passed by the proper officer for the period 2017-2018 cannot be sustained and deserves to be quashed and the matter deserves to be remanded to the concerned authority to pass an order afresh in accordance with law after affording reasonable opportunity of hearing to the petitioner. The writ petition be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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