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2021 (2) TMI 433 - HC - GSTInitiation of recovery proceedings - time limitation - Section 78 of Gujarat GST Act - HELD THAT:- A perusal of the provisions of Section 78, would indicate that no recovery proceedings can be initiated against the assessee before the expiry of three months from the date of the service of the order - It is not in dispute that in the case on hand, within one month, the proceedings came to be initiated in the form of attachment of the factory premises - Having regard to the materials on record, one thing is for sure that no opportunity of personal hearing was given to the writ applicant by the concerned authority before passing the impugned order. Although a specific request in this regard was made, yet, the impugned order came to be passed without affording any opportunity of hearing. Section 75(4), referred to above, makes it abundantly clear that an opportunity of hearing has to be given, more particularly, in those cases where a request is received in writing from the person chargeable with tax or penalty and without any adverse decision is contemplated against such person. One opportunity to be provided to the writ applicant to appear before the respondent No.2 and make good his case - entire matter is remitted to the respondent No.2 for fresh consideration - application allowed by way of remand.
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