TMI Blog2023 (9) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... lation of principles of natural justice is concerned, cannot be applied to the facts of the case. The decision of the Hon'ble Supreme Court prima facie cannot be applied to the facts of this case. To take such an extreme view as was contended by the learned Government Advocate for the respondent by applying the ratio therein in the context of GST law would amount to dilution of the safeguards under the statute. The legislature has itself provided for safeguards under the statute at each stage of the proceeding. Therefore, such safeguards cannot be diluted. The impugned order is quashed and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law within a period of six weeks from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 18.01.2023. 6. It is further submitted that the issue that arose for consideration in the said Show Cause Notice pertains to denial of Input Tax Credit availed on the strength of the invoices issued by the dealer namely Tvl.Sri Ganesh Trading. 7. It is further submitted that the registration of the said dealer was cancelled based on the inspection carried out by the Department and that the said supplier was a bill trader facilitating illegal availing of Input Tax Credit. 8. By way of rejoinder, the learned counsel for the petitioner would submit that the said dealer had discharged the tax liability on the invoices issued to the petitioner and therefore the credit cannot be denied in the impugned order. 9. It is submitted that unless the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate for the respondent by applying the ratio therein in the context of GST law would amount to dilution of the safeguards under the statute. The legislature has itself provided for safeguards under the statute at each stage of the proceeding. Therefore, such safeguards cannot be diluted. Further, it would send a wrong signal and set an unhealthy trend resulting in confirmation of demand without giving personal hearing under the provisions of the respective GST Acts if the Assessing Officer deems and considers that no useful purpose will be served by giving personal hearing to an assessee. 16. In view of the above observation and reasoning, the impugned order is quashed and the case is remitted back to the respondent to pass a fresh or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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