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2020 (1) TMI 931 - HC - GSTDemand of GST - order issued u/s 73 ignoring the request for granting further time to submit reply to Show cause notice (SCN) - Principles of natural justice - opportunity of personal hearing not provided - HELD THAT:- A perusal of sub-section 4 of the Section 75 of “the Act” makes it clear that whenever an assessee, chargeable with tax and penalty makes a request in writing for opportunity of hearing, such an opportunity should be granted to him - Here, admittedly though a request was made on 4.12.2019 under Annexure-4 for personal hearing, however, without granting the same the impugned orders have been passed. Further, despite receipt of the request dated 3.12.2019 under Annexure-4 for grant of additional time for filing show cause, without passing any order on the same, the impugned orders have been passed. There are no hesitation in coming to a conclusion that the impugned order under Annexure-5 Series have been passed in violation of the statutory requirements - matter remanded back to State Tax Officer, CT & GST Circle, Barbil – opposite party no.4 to proceed with the matter strictly in accordance with law - application allowed by way of remand.
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