9911796707
TMI Blog2025 (2) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... eptions, one of the exceptions is violation of principles of natural justice. Insofar as providing principle of natural justice is concerned, it is available in the statute namely sub-section (4) of Section 75 of Central Goods and Services Tax Act, 2017. Reading of the aforementioned statutory provision, it is crystal clear that before passing any adverse order an opportunity shall be provided to such person against whom adverse orders are likely to be passed. The respondents submitted that before passing impugned order show cause notice has been issued insofar as proposed adverse order passed. Assuming that show cause notice was issued in respect of adverse order, insofar as paragraph no. 5.0 of the impugned order, in that event there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following relief(s):- "i) The order dated 19.03.2024 and also the summary of order (as contained in Annexure - P 4 series) passed by the respondent no.4 under Section 73 (9) of the Act charging tax, interest and imposing penalty for the Financial Year 2018 - 19 without consideration of reversal of input tax credit of Rs.6.25 crores though admitting the same to be declared in the column of "other reversal head" (Table - 7 - H) and also without consideration of the Circular No. 183/15/2022 - GST dated 27.12.2022 allowing input tax credit on the basis of the certificate of the supplier and of the chartered accountant beyond the terms of the show cause notice after expiry of the time limit set out in Section 73 (10) of the Act be set-asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssary to reproduce Section 75 (4) of Central Goods and Services Tax Act, 2017 which is as under:- "75 (4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person." 3. For the purpose of compliance to sub-section (4) of Section 75 of Central Goods and Services Tax Act, 2017 the concerned authority was required to hear the petitioner having regard to the fact that adverse order has been passed against the petitioner in the impugned order dated 19.03.2024. Perusal of the impugned order, there is no iota of material evidence to the extent that petitioner was provided opportunity of show cause notice alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whom adverse orders are likely to be passed. 6. Perusal of impugned order dated 19.03.2024, it is evident that petitioner has not been heard before passing adverse order insofar as paragraph no. 5.0 is concerned. Even assuming paragraph no. 3.0 of the impugned order is taken into consideration, perusal of paragraph no. 3.0 it is not evident as to whether petitioner has been issued notice particularly in respect of paragraph no. 5.0 of the impugned order. This is evident from paragraph no. 3.0. It is necessary to reproduce paragraph no. 3.0 of the impugned order dated 19.03.2024 which reads as under:- "3.0 Personal Hearing: 3.1 On the pursuance of letters for Personal Hearing issued on 16.01.2024, 30.01.2024 and 08.02.2024, the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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