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2024 (1) TMI 1010 - CALCUTTA HIGH COURTViolation of principles of natural justice - opportunity of hearing not provided - determination of the tax due or short paid or refunded erroneously or input tax credit was wrongly availed or utilised by the petitioner for the financial year 2017-2018 - HELD THAT:- Section 75(4) of CGST Act 2017 mandates that an opportunity of hearing shall be given where a request is received in writing, to the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person, affording such opportunity at the appellate stage cannot substitute the said requirement at the adjudicating level. The observation of the appellate authority that the appellant was given reasonable opportunity at the adjudicating level does not get support of the records inasmuch as at the adjudicating level, only the case disclosed in the reply to the show-cause has been discussed which obviously is far short of the requirement of Section 75(4) of the said Act of 2017. The order impugned is not sustainable and is accordingly set aside - Petition allowed.
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