9911796707
TMI Blog2022 (9) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... "The contention of the petitioner is that the show cause notice was issued to the petitioner on 30.11.2021 for revoking the erroneaous refund claim. Thereafter, the petitioner had sent a reply, dated 07.01.2022, on 08.01.2022, which has been received by the first respondent on 10.01.2022, it could seen through tracking of the postal department as well as the letter from the postal department. Thereafter, the petitioner had received the impugned adjudication order passed by the first respondent, wherein, in paragraph No.4, it is stated that as a part of principles of natural justice, personal hearing was offered to the petitioner on 17.02.2022 and again on 16.03.2022 and since no one appeared, an adjudication order was passed on 31.03.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After knowing about the personal hearing when he refuse to appear, thereafter, he cannot be made claim that no personal hearing opportunity has been given. Be that as it may, it is seen that once the adjudicating authority decides to levy tax or penalty or any adverse decision against the assessee, he has to be given an opportunity of personal hearing. Thus, any adverse decision to be passed only after hearing the assessee. 3.Further, the learned counsel for the petitioner submitted that this Court in batch of cases, has held that personal hearing is must before any orders is finalised. In support of his contention, he has produced the order passed by this Court in W.P.No.13652 of 2020, dated 19.01.2021, wherein, the following paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly they will not have access to the portal. In such cases, they have to necessarily send their reply or explanation through post/ physical mode. When such is permitted for the unregistered dealers, no reason to deny the registered dealers and they cannot be denied right of representation. In this case, admittedly physical representation has sent on 08.01.2022 received by them on 10.01.2022. Having received the same, they ought to have referred to it and considered the same and therafter given the petitioner an opportunity to give his explanation. In view of non consideration, the petitioner denied his right of opportunity, principles of natural justice. 3. The learned Special Government Pleader appearing for the respondents submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples of natural justice. For that reason, the petitioner filed writ petition. 4. The learned counsel for the petitioner in support of his contention produced the screen shot of the details available in the portal on 20.08.2022 wherein, it shows, a show cause notice under Section 73 and 74 and GST DRC-01 is initiated and issued date on 30.11.2021 and due date to reply is on 30.12.2021, confirming refusal of personal hearing details. 5. Therefore, this Court not going into the merits contested by both the petitioner and the respondents, finds the petitioner had sent a detailed representation dated 07.01.2022 which received by the respondents on 10.01.2022 which is not disputed. The only objection of the Department is that the postal/phy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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