9911796707
TMI Blog2023 (1) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 24.06.2022 imposing interest and penalty (WP No.12419/2022) and Order No.42 dated 24.06.2022 imposing interest (WP No.12416/2022) by the respondent Joint Commissioner, State GST, Circle Nimbaheda, on account of delayed payment of tax. The petitioner has challenged the final assessment order on the ground of non-adherence to the principles of natural justice, violation of mandatory requirement of Section 75 of the CGST Act and numerous other grounds. Learned counsel Shri Raichandani, representing the petitioner, submitted that a detailed reply to the show cause notice was furnished on behalf of the petitioner and a request was also made for personal hearing before adjudication but the impugned orders were passed without providing opport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed orders are not speaking, the same deserved to be set aside and petitioner may be given one opportunity to advance oral submissions qua the show cause notices and the Joint Commissioner be directed to pass a fresh reasoned order thereupon after considering the oral submissions and detailed reply filed on behalf of the petitioner. Learned Counsel Dr. Mathur has advanced submissions in response to the show cause notice issued to the officer vide order dated 02.12.2022. She urged that as a matter of fact, the petitioner had deposited the tax amount with delay and thus, the impugned notice dated 17.02.2021 was issued as direct legal consequence and the demand for interest and penalty was justifiably raised on account of delayed payment of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the vice of non-application of mind to the reply of the party, also run in violation of mandatory requirement of Section 75(6) of the CGST Act, which reads as below:- "Section 75 - General provisions relating to determination of tax (1) xxx xxx (2) xxx xxx (3) xxx xxx (4) xxx xxx (5) xxx xxx (6) The proper officer, in his order, shall set out the relevant facts and the basis of his decision." Hence, the impugned orders cannot be sustained and are hereby quashed and set aside. The petitioner's representative shall appear before the Joint Commissioner on 22.12.2022, whereafter, opportunity of hearing shall be provided and fresh order shall be passed assigning proper reasons. The show cause notice issued to the Joint Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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