TMI Blog2022 (12) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... on, we are of the view that it would only be in the interest of justice if the petitioner is granted an opportunity of hearing by the Assistant Commissioner before passing a fresh order in accordance with law. The matter remanded back to the file of Assistant Commissioner (ST), Maredpally Circle, Hyderabad - petition disposed off. - Writ Petition No.33292 of 2022 - - - Dated:- 15-12-2022 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 3. On 06.09.2022 this Court had passed the following order: Challenge made in W.P.No.33292 of 2022 is to the order dated 05.05.2022 passed by the Assistant Commissioner (ST), Maredpally Circle, Hyderabad, whereby and whereunder excess claim of ITC of Rs.41,10,622.00 under CGST and Rs.41,10,622.00 under SGST has been confirmed. Challenge made in W.P.No.33334 of 2022 is to the order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dressed to the Chief Commissioner of State Tax, Hyderabad, and submits that petitioner has not carried out any business activity for the last six years, but they are passing on GST credit by issuing GST invoices without supply of goods. Be that as it may, we find that sub-section (4) of Section 75 of the Central Goods and Services Tax Act, 2017, deals with two contingencies. Firstly, an opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner. He further submitted that impugned order was earlier uploaded in the common portal. 5. In the hearing today, Mr. L.Venkateswar Rao, learned counsel for the respondents while reiterating his previous contention has submitted that the show cause notice as well as notice of personal hearing were uploaded in the common portal which is an accepted mode of service of notice under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly within fifteen days from today. Thereafter, the Assistant Commissioner (ST), Maredpally Circle, Hyderabad, shall pass appropriate order after giving due opportunity of hearing to the petitioner, including personal hearing. 8. This disposes of the writ petition. Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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