9911796707
TMI Blog2025 (3) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.01.2024, which is 3 weeks prior to the expiry of time limit, provided by the respondent, for filing the reply. Though a detailed reply dated 25.01.2024 was already filed by the petitioner, without considering the same, a reminder notice dated 07.03.2024 has been issued by the respondent, whereby once again the time limit for filing the reply was fixed as on or before 14.03.2024 and the date of personal hearing was fixed on 11.03.2024. Subsequently, the petitioner had filed his 2nd reply dated 14.03.2024 along with a copy of the 1st reply dated 25.01.2024. Thereafter, without providing any opportunity of personal hearing, the respondent had passed the impugned order dated 22.04.2024, which is contrary to the provisions of Section 75(4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad passed the impugned order dated 22.04.2024. 4. Further, she referred to the provisions of Section 75(4) of the GST Act, 2017 and would submit that when the respondents are intend to pass an adverse order, they should have provided sufficient opportunity to the petitioner. In such case, it is clear that the impugned order came to be passed not only in contrary to the provisions of Section 75(4) of the GST Act but also in violation of principles of natural justice and hence, she requests this Court to set aside the said impugned order. 5. Per contra, the learned Additional Government Pleader appearing for the respondent would submit that in the present case, initially a show cause notice was issued on 26.12.2023, for which a reply was fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was fixed as on or before 14.03.2024 and the date of personal hearing was fixed on 11.03.2024. Subsequently, the petitioner had filed his 2nd reply dated 14.03.2024 along with a copy of the 1st reply dated 25.01.2024. Thereafter, without providing any opportunity of personal hearing, the respondent had passed the impugned order dated 22.04.2024, which is contrary to the provisions of Section 75(4) of the GST Act, 2017. 11. Normally, the personal hearing should be fixed only after the filing of reply and if it was fixed before the filing of reply, it will be only for the purpose of Statutory requirements, by which, no useful purpose will be achieved. This Court had came across hundreds of cases, where personal hearing was fixed prior to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
