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2024 (4) TMI 58 - HC - GSTViolation of principles of natural justice - no opportunity of personal hearing granted to the Petitioner - discrepancies noted in the returns - Seeks to quash the Order - contrary to the provisions of Section 75(4) of the Central Goods and Service Tax Act, 2017 (“CGST Act”) - HELD THAT:- In the present case, by its reply dated 10th July 2023, Petitioner No. 1 specifically sought an opportunity of personal hearing. In these circumstances, Respondent No. 3 was bound to give a personal hearing to the Petitioner before passing the said Order dated 22nd August 2023. However, no such personal hearing has been given by Respondent No. 3 to Petitioner No. 1 before passing the said Order dated 22nd August 2023. Since the said Order dated 22nd August 2023 has been passed without giving any personal hearing to the Petitioner, the same is in violation of the principles of natural justice and ex-facie contrary to the provisions of Section 75(4) of the CGST / MGST Act. Thus, we dispose of this Writ Petition by the following Orders: - The impugned Order dated 22nd August 2023 passed by Respondent No. 3 is hereby quashed and set aside.
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