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2023 (1) TMI 88 - HC - GSTLevy of Interest and penalty - delayed payment of tax - petitioner has challenged the final assessment order on the ground of non-adherence to the principles of natural justice, violation of mandatory requirement of Section 75 of the CGST Act and numerous other grounds - non-application of mind - violation of principles of natural justice - HELD THAT:- It is clear on the face of the record that the officer did not consider the detailed reply submitted on behalf of the petitioner while passing the impugned orders which are sketchy and non-speaking on the face of it. Thus, the impugned orders, apart from suffering from the vice of non-application of mind to the reply of the party, also run in violation of mandatory requirement of Section 75(6) of the CGST Act - Hence, the impugned orders cannot be sustained and are hereby quashed and set aside. The petitioner’s representative shall appear before the Joint Commissioner on 22.12.2022, whereafter, opportunity of hearing shall be provided and fresh order shall be passed assigning proper reasons - Petition allowed by way of remand.
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