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2024 (4) TMI 148 - HC - GSTValidity of show cause notice demanding tax and interest - No opportunity of personal hearing - non payment of tax due in the GSTR-1 return and claim of excess input tax credit - HELD THAT:- The appellant uploaded Ext.P3 reply in Form GST DRC-06 along with necessary attachments through the registered web portal of GST Department. The appellant specifically requested for an opportunity of personal hearing. However, it appears that the 1st respondent issued Ext.P5 order finalising the demand without referring to Ext.P3 reply or granting the appellant an opportunity for personal hearing. Thus, the impugned order clearly violates the principles of natural justice. Hence, we are of the view that Ext.P5 cannot be sustained and it is liable to be set aside. Accordingly, we allow the appeal setting aside the impugned judgment as well as Ext.P5. The 1st respondent is directed to pass fresh order after taking into account the contentions raised by the appellant in Ext.P3 reply and after giving him an opportunity of personal hearing.
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