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2022 (9) TMI 606 - HC - GSTValidity of SCN - Jurisdiction - issuance of intimation prior to issuance of show cause notice to an assessee by the Proper Officer - opportunity of hearing not granted - it is alleged that the respondent-authority treated the information/intimation under Section 74 (5) of the Act to be show cause notice which is not legal - violation of principles of natural justice - HELD THAT:- It appears that admittedly; no opportunity of personal hearing has been granted to the petitioner and he was also not given the relied upon documents. In the instant case on 25.02.2020 DRC-01 A (intimation of tax) DRC-02 (Summary of Statement) and intimation of liability under Section 74 (5) of the Act was issued on the same date i.e. 25.02.2020, thereafter, on 04.06.2020 summary of show cause notice in the form of DRC-01 along with show cause notice was issued, fixing the date as 03.07.2020 for filing reply and thereafter, without giving any opportunity of hearing and without fixing any date for hearing adjudication order has been passed on 06.07.2020 - Here lies the lacuna committed by the respondents in non-compliance of the statutory provisions of the JGST Act and also the settled principles of natural justice. Admittedly; prior to passing of adjudication order, no notice of personal hearing as required under Section 75 (4) and 75 (5) was given to the petitioner which is against the provision of law. Since opportunity of personal hearing was not given to the petitioner; interest of justice demands that the matter should be remitted back to the authority for compliance of the necessary provision of the Act - Petition allowed by way of remand.
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