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2023 (8) TMI 106 - HC - GSTPrinciples of natural justice - seeking opportunity of hearing before passing the order under Section 73 of the Odisha Goods & Services Tax Act, 2017 - HELD THAT:- It appears that when the petitioner was called upon to give his reply, he sought for time vide his application dated 29.04.2023 under Annexure-3 seeking for a period of 30 days, so that he will produce relevant document and submit his reply against GST DRC-01 for the tax period July, 2017 to March, 2018 vide Reference No. ZD210323019782S dated 31.03.2023. In the said request for grant of time, at Sl. No. 7, in the “option for personal hearing”, though the petitioner put tick mark in the ‘No’ column, but that is meant for that time petition itself. Therefore, once the petitioner is asking for time, there is no need for mentioning of any personal hearing in the petition under Annexure-3. However, the same should have been acted upon by the authority by giving opportunity of hearing as per the statute. The statute requires that at least three opportunities should be given to the assessee. The same has not been complied with. This Court has no hesitation to hold that the opposite parties have shown haste in passing the order dated 24.05.2023 under Annexure-4, though the adjudicating authority had to give opportunity of hearing to the petitioner in conformity with the provisions of law. In absence of compliance of such provision, the order so passed on 24.05.2023 under Annexure-4 cannot be sustained in the eye of law and liable to be quashed and is hereby quashed. The matter is remitted back to the adjudicating authority to pass appropriate order under Section 73 of the Act by affording opportunity of hearing to the petitioner - Petition disposed off.
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