9911796707
TMI Blog2025 (1) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... ief facts' and also mentioning several 'grounds of appeal'. The said documents include online reply ASMT-11 to the ASMT-10 notice. Therefore, the stand of the respondents that no reply was given to ASMT-10 notice is factually incorrect. Therefore, the order of the 2nd Respondent is vitiated on account of non-consideration of the same. Under Section 107(8) of the Act, it is duty of the Appellate Authority to give an opportunity to the appellant of being heard. There is no evidence that such opportunity of hearing was provided to the appellant by the Joint Commissioner - Moreover, under Section 107(12) of the Act, the order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Credit available is Rs.25,53,145.55. The case of the petitioner 4) According to the petitioner, it had filed appropriate returns and availed appropriate Input Tax Credit by filing GSTR-3B on the basis of invoices and records, and that the order dt. 15.12.2020 was passed by the 2nd Respondent without issuing any notice to the petitioner and without any information demanding Rs.25,53,145.55 including interest and penalty on the only ground that there was a difference in GSTR-3B and Auto Populated GSTR-2A. 5) Challenging the said order, petitioner had filed an appeal on 26.03.2021 before the Appellate Authority contending therein that merely because data of purchase is not reflected in GSTR-2A, it is not a valid ground for denial of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that there was no submission by the petitioner during the adjudication or appeal proceedings which indicated that the petitioner was in possession of documents required for claiming Input Tax Credit and that the petitioner has actually discharged his statutory obligation including payment of tax to his supplier based on which he has claimed the Input Tax Credit. Rejoinder filed by petitioner 13) Rejoinder was filed by the petitioner contending that without any notice or prior information, 2nd Respondent had issued ex parte order dt. 15.12.2020. 14) Petitioner further contended that the petitioner had uploaded supporting documents as mentioned at Serial No.18 of GST APL-01 (Annexure-2) along with Statement of Facts and grounds of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence to show that the Appellate Authority had asked the petitioner to submit any document and that the petitioner did not submit the same. 20) Since the order (Annexure-3) passed by the Appellate Authority is in blatant violation of the above provisions of the Jharkhand Goods and Services Tax Act, 2017, on account of non-compliance with Sections 107 (8) and 107 (12) thereof , the said order as well as the order of the Primary Authority (Annexure-1) are both set aside; the matter is remitted to the Primary Authority (Respondent 2) to issue notice of hearing to the petitioner, consider the documents, such as, ASMT-11 filed online by the petitioner to ASMT-10 notice and then pass a reasoned order in accordance with law. The petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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