9911796707
TMI Blog2024 (12) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner and is in need of any documents, they ought to have called upon the petitioner to produce those relevant documents, by providing an opportunity of personal hearing, without doing so, they cannot straight away slap the petitioner with the impugned order. It is sheer clear that the impugned order not only suffers from violation of principles of natural justice but also against the provisions contemplated under Section 75 (4) of the CGST Act, inasmuch as, in terms of Section 75(4), an opportunity of hearing ought to have been granted, where any adverse decision is contemplated against taxpayer (petitioner in this case). Therefore, this Court is inclined to set aside the impugned order. The impugned order dated 29.04.2024 is set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions contemplated under Section 75 (4) of the CGST Act, and hence, prayed for setting aside the impugned order. 5. Mrs. K.Vasanthamala, learned Government Advocate (T), who takes notice for the respondents 1 and 2 submitted that the reply filed by the petitioner was considered, since, the same was not acceptable, the impugned order has been passed, however, she stated that since the petitioner has not been afforded with an opportunity of personal hearing, this Court may pass any orders, which would be complied with. 6. I have given due considerations to the submissions made by the learned counsel for the petitioner and the learned Government Advocate for the first and second respondents and perused the materials available on record. Conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asses the following orders/directions:- i) The impugned order dated 29.04.2024 is set aside and the matter is remanded back to the respondent for fres h consideration. ii) While remanding the matter, it is made clear that the impugned order is set aside subject to the condition that the petitioner deposits 10% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order. iii) Thereafter, the petitioner is directed to file all the documents available with them along with any additional reply, if any, within a period of two (2) weeks from the date of receipt of a certified copy of this order. iv) Thereupon, the respondent is directed to issue a 14 days clear notice fixing a date of personal hearing to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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