2025 (2) TMI 205 - HC - GST

Violation of principles of natural justice - Seeking to quash and set aside the ex-parte Order - no hearing at all was given to the Petitioner before adjudication of the Show Cause Notice and passing of the impugned Order - HELD THAT - Considering the fair stand taken by the State the impugned Order is quashed and set aside. The Show Cause Notice dated 30th September 2023 shall be adjudicated afresh after giving a hearing to the Petitioner. It is informed that a Reply to the Show Cause Notice has already been filed by the Petitioner and which is dated 27th October 2023. If Petitioner wants to file any Additional Reply they are free to do so within a period of two weeks from today failing which no further reply shall be filed by the Petitioner. The Deputy Commissioner of State Tax Bandra West 501 GST shall thereafter fixed a date for hearing and only thereafter shall pass any order on the Show Cause Notice. Petition disposed off.

Summary

**Summary of Judgement: Bombay High Court**In the case before the Bombay High Court, the petitioner sought to quash an ex-parte order dated 22nd August 2024, issued by Respondent No. 3, which demanded a significantly higher tax amount than initially specified in the Show Cause Notice dated 30th September 2023. The petitioner argued that this contravened Section 75(5) of the CGST/MGST Act, 2017, which stipulates that the tax, interest, and penalty demanded cannot exceed the amounts specified in the notice.The respondent, represented by Ms. Jyoti Chavan, AGP, concurred that the order could be set aside and the matter remanded for fresh adjudication. Consequently, the court quashed the impugned order and directed a new hearing, ensuring the petitioner is given an opportunity to be heard.The petitioner has already submitted a reply to the Show Cause Notice and may file an additional reply within two weeks. The Deputy Commissioner of State Tax, Bandra West, is instructed to set a hearing date before issuing any further orders.The court declared the Rectification Application filed by the petitioner as disposed of, given the quashing of the impugned order. The writ petition was disposed of without any order as to costs, and the merits of the case remain open for future consideration. The order will be digitally signed and distributed electronically.