2025 (5) TMI 140 - HC - GST

Challenged the order and corresponding DRC-07 of the same date passed under Section 73(9) of the Bihar Goods and Services Tax 2017 ( the BGST Act 2017 ) - breach of the statutory mandate of giving an opportunity of hearing - HELD THAT - Having gone through the uncontroverted averments made in the impugned order with regard to affording opportunity of hearing to the petitioner this Court is of the considered opinion that the plea of the petitioner of the order having been passed in violation of the statutory requirement of giving an opportunity of hearing cannot succeed. Finding no jurisdictional error in the impugned order this Court declines to entertain the writ application. Liberty would however be available to the petitioner to avail it s remedy if any available to the petitioner in accordance with law. The writ petition stands disposed of accordingly.

Summary

The Patna High Court, per Justice Rajeev Ranjan Prasad, dismissed the writ petition challenging Notification Nos. 56 and 60 of 2023 and an order dated 21.08.2024 under Section 73(9) of the Bihar Goods and Services Tax Act, 2017 ("BGST Act, 2017"). The Court relied on a coordinate Bench's prior ruling in CWJC No. 4180 of 2024, holding that the challenge to the notifications was liable to fail.Regarding the impugned order under Section 73(9), the petitioner contended it was passed in breach of the statutory mandate to provide an opportunity of hearing before an adverse order. The State countered that the petitioner was afforded such opportunity, evidenced by the petitioner's representative's appearance on 18.04.2022 and submission of reconciliation, following issuance of a show-cause notice-cum-DRC-01 under Section 73(1). The petitioner was granted adjournment and time to explain discrepancies, complying with principles of natural justice.The Court found the petitioner's plea of violation of the hearing requirement unsubstantiated, stating: "the plea of the petitioner of the order having been passed in violation of the statutory requirement of giving an opportunity of hearing cannot succeed." No jurisdictional error was found, and the writ petition was dismissed with liberty to seek alternate remedies in accordance with law.