9911796707
TMI Blog2025 (2) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... fficient opportunity was provided, the consultant of the petitioner had failed to file any effective reply to decide the matter. Under these circumstances, the impugned order came to be passed by the 1st respondent. As far as the opportunity of personal hearing is concerned, no such opportunity was provided to the petitioner subsequent the filing of reply. As per the provisions of Section 75(4) of the GST Act, if the 1st respondent is intend to pass any adverse order, it is mandatory for them to provide sufficient opportunity to the petitioner subsequent to the filing of reply and prior to the passing of assessment order. However, in this case, the impugned order has been passed against the petitioner without providing any such opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , he would contend that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order, which is violation of principles of natural justice. In this regard, he referred to the provisions of Section 75(4) of the GST Act, 2017 and would submit that while confirming the demand, the respondent should have provided sufficient opportunity to the petitioner. Hence, he requests this Court to set aside the said impugned order. 5. On the other hand, the learned Additional Government Pleader appearing for the respondents would submit that the reply filed by the petitioner was not an effective reply but a mere uploading of Form GSTR-9 and GSTR-9C. However, he would fairly admit that no opportunity of personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atural justice. 10. In such view of the matter, this Court is inclined to set aside the impugned order dated 23.04.2024 passed by the 1st respondent on terms. Accordingly, this Court passes the following order:- (i) The impugned order dated 23.04.2024 is set aside and the matter is remanded to the 1st respondent for fresh consideration, on condition that the petitioner shall pay 10% of disputed tax amount, to the respondent within a period of two weeks from today (18.02.2025) and the setting aside of the impugned orders will take effect from the date of payment of the said amount. (ii) The petitioner is granted liberty to file their reply/objection along with the required documents, if any, within a period of three weeks from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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