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2025 (6) TMI 2028 - HC - GSTLevy of penalty on petitioner u/s 125 of the CGST/SGST Act - date for filing the reply and the date for personal hearing is one and the same - proper opportunity of hearing provided or not - principles of natural justice - HELD THAT - It is found that in the show cause notice the date for filing reply has been fixed as 17.9.2024 and the date for personal hearing has also been fixed for 17.9.2024. It is apparent that the petitioner has not been given proper opportunity of hearing therefore this writ petition is liable to be allowed. This writ petition is allowed and the orders impugned in this writ petition are hereby quashed and the matter is remanded to the assessing authority to pass a fresh order in accordance with law after providing proper opportunity of hearing to the petitioner.
The Allahabad High Court, in a writ petition under Article 226 challenging orders under Section 125 of the CGST/SGST Act, held that "the date for filing the reply and the date of personal hearing cannot be one and the same." The Court found that the show cause notice fixed both dates as 17.9.2024, denying the petitioner a proper opportunity of hearing. Consequently, the Court quashed the penalty order dated 20.9.2024 and the appellate order dated 5.4.2025, and remanded the matter to the assessing authority to pass a fresh order "after providing proper opportunity of hearing to the petitioner."
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