TMI Blog2023 (9) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... 492 - ALLAHABAD HIGH COURT] , wherein this Court had issued directions, thus the orders passed against the petitioner are contrary to the mandate of Section 75 of the GST Act and also the judgment of this Court in the case of Bharat Mint and Allied Chemicals, as such, the impugned order dated 14.07.2021 can not be sustained and the same is against the principle of natural justice, as such, the same is quashed. The respondent authority would be at liberty to to pass a fresh order in accordance with law after giving opportunity of hearing to the concerned parties - Petition allowed. - Hon'ble Pankaj Bhatia , J. For the Petitioner : Sachin Srivastava For the Respondent : C.S.C. ORDER 1. Heard learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime to file the reply. Thereafter, without passing any order on the said application, the order came to be passed on 14.07.2021, whereby the demand as proposed in the show cause notice was confirmed against the petitioner. The petitioner preferred an appeal against the said order, the same was delayed and was dismissed. 5. Learned counsel for the petitioner argues that the demand pertains to the Financial Year 2018-2019, which has been quantified and fixed against the petitioner along with penalty and interest. He further argues that prior to the notice in question under Section 74 of the GST Act, a notice was issued under Section 61 of the GST Act on 20.05.2019 indicating that the petitioner had not disclosed certain amount while furnis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the material contained in the original file, which was summoned and perused by this Court, which discloses the date on which the show cause notice was issued, the fact that there was no allegation of fraud or mis-presentation on the part of the petitioner, there was no mention as to how the case would file under Section 74 and nor under Section 73 of the GST Act, no opportunity of personal hearing admittedly was granted to the petitioner which is required in terms of Section 75(4) of the GST Act even if the petitioner had not filed his reply to the show cause notice. 6. Considering the submissions made at the Bar and perusing the original file as produced before this Court, it is clear no opportunity of hearing was granted to the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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