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2024 (4) TMI 25 - HC - GSTValidity of Demand of GST - No personal hearing as required under Section 75(5) - Bank account has been frozen - discrepancies between GSTR-3B and GSTR-7 and mismatch between GSTR-3B and GSTR-7 - ASMT-10 order passed - intimation issued u/s 73 - HELD THAT:- Opportunity of hearing is a basic requirement before passing any adverse order. In the present case, admittedly, the petitioner has not availed that opportunity of personal hearing provided through portal. Since the petitioner has made out a prima facie case, this Court is inclined to entertain this Writ Petition and grant an order of interim stay. The learned Additional Government Pleader submits that instead of granting an interim order, the petitioner can be provided one more opportunity and the date can be fixed by this Court. For the sole purpose to provide an opportunity of personal hearing to the petitioner, this Court is inclined to set aside the impugned order. Accordingly, the same is set aside. The petitioner, without expecting any further notice from the 1st respondent, shall appear before the 1st respondent on 27.03.2024 and shall provide his explanation, if any. The 1st respondent shall consider the same and pass a fresh order. In fine, this Writ Petition is allowed.
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