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2024 (1) TMI 1208 - MADHYA PRADESH HIGH COURTDemand for excess Input Tax Credit (ITC) along with interest and penalty u/s 74 - Reversal of excess Input Tax Credit availed - Order passed without considering the submissions of petitioner and also without providing an opportunity of hearing to the petitioner - violation of principles of natural justice - HELD THAT:- In the instant case whether or not the petitioners have specifically asked for personal hearing, fact remains that the adverse decision was contemplated against the petitioners. In that event, it was obligatory and mandatory on the part of respondents to provide the petitioners opportunity of personal hearing. Admittedly, no opportunity of personal hearing has been provided in both the matters. Resultantly, the decision making process adopted by the respondents is vitiated and runs contrary to the principles of natural justice and statutory requirement of sub-section 4 of Section 75 of GST Act. As a result, the impugned proceedings after the stage of reply of show cause notices, in both the cases are set-aside. The respondents shall provide opportunity of hearing to the petitioners in both the cases by some other officer than the officer who has issued the show cause notice as per M/S ULTRATECH CEMENT LIMITED HAVING OFFICE AT UNIT VIKRAM CEMENT WORKS THRU. ITS AUTHORIZED REPRESENTATIVE MR. VINOD KUMAR SONI S/O SHRI OM PRAKASH VERSUS UNION OF INDIA, STATE OF MADHYA PRADESH, DEPUTY COMMISSIONER OF STATE TAX UJJAIN-2 [2023 (1) TMI 1027 - MADHYA PRADESH HIGH COURT]. Both the writ petitions are disposed of.
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