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2021 (6) TMI 292 - HC - GSTDetermination of tax - grant of opportunity of hearing where a request is received in writing - Sub-Section (4) of Section 75 of CGST Act - HELD THAT:- Sub-Section (4) of Section 75 of the Act, in clear and vivid terms, stipulates that 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 - In the instant case, though show cause notice was issued on 06.01.2021, asking the petitioner herein to submit objections, in the considered opinion of this Court, second respondent herein, before resorting to the impugned action, ought to have served on the petitioner the notice of personal hearing, indicating the date of hearing, according to the second limb of sub-Section (4) of Section 75 of the Act. In the instant case, the said mandatory requirement is not complied with. This Court is inclined to set aside the impugned order, dated 09.02.2021 - Petition allowed.
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