TMI Blog2022 (12) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... o not for 30 days, but for 15 days. The online portal also is indicative of the fact that it was for both adjournment and the personal hearing, however, on 11.02.2022 admittedly, neither the response was given in writing nor had the petitioner appeared in person. He also never bothered thereafter to know as to what had happened on 11.02.2022. It is also a matter of record that search was conducted at the official premise on 17.02.2022 and consequent upon the said search not only the petitioner, but some other employees were also called by the officer concerned for recording the statement and eventually on 21.02.2022, the order came to be passed which is impugned. He has reversed credit as has been detailed in the petition and that accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng engaged in the business of trading of Cotton Bales, Cotton Yarn, Cotton Seed Oil Cake, etc. received a show cause notice under Section 73 of the Central Goods and Service Tax/Gujarat Goods and Service Tax Act ( the CGST Act and GGST Act hereinafter) along with summary thereof in the Form GST DRC-01 on 13.01.2022 issued by the respondent No.3. 3.1 It was alleged that the petitioner was supplied nil rated or exempted supply, but he had not reversed the ITC related to the said exempt supply as per Section 17(2) of the CGST Act read with Rule 42 of the Central Goods and Service Tax Rules, 2017 and Gujarat Goods and Service Tax Rules, 2017 ( the CGST/GGST Rules hereinafter). The demand was made of Rs.36,15,696/- with interest at the rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay the amount of Rs.13,74,981/- on behalf of the petitioner. He freezed the debit transactions from the Bank account. The petitioner, therefore, is before this Court seeking the following reliefs: 23. (a) To issue writ of or in the nature of a mandamus or any other appropriate writ, order or direction quashing and setting aside the order u/s.73 of the CGST Act issued by the respondent No.3 with a direction to adjudicate the matter afresh after providing an opportunity of hearing; or Alternatively To issue writ of or in the nature of a mandamus or any other appropriate writ, order or direction directing the respondent No.6 to admit the appeal and hear the same on merits and pass the judicious order in stipulated time. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yzing the provision of Section 75 (4) of the CGST Act, the Court has held that the opportunity of hearing has to be provided under the said provision where a request is received in writing from the person chargeable with the tax and penalty or where an adverse decision is contemplated against the person. 5.1 He has also urged that even without any request on the part of the party, when any adverse decision is contemplated, the personal hearing is a must as has been directed by this Court, which is missing in the instant case. 6. Learned AGP, Mr.Trupesh Kathiriya has urged that the portal itself is indicative of the fact that the adjournment was granted on 11.02.2022 and also the personal hearing was granted. However, he has neither fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly on 21.02.2022, the order came to be passed which is impugned. He has reversed credit as has been detailed in the petition and that according to him was the reason for him to believe that everything was over till he received the communication from the Bank on 21.06.2022 where electronically the demand had been raised and the Bank was asked to adjust his demand. 8.1 Even if, there was a search and there were consequent actions initiated against the petitioner, he could not have been naive enough not to be bothered about the show cause notice which was issued against him and for which, he had already asked for the adjournment, as every such action would be requiring the logical conclusion. However, it is only in the month of June, he wok ..... X X X X Extracts X X X X X X X X Extracts X X X X
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