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TMI Blog2023 (12) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... rd and decided by this common order. 3. This common order will decide both the writ petitions wherein the petitioners have called in question the show cause notices and the impugned orders whereby the tax and interest and panalty have been imposed on the petitioners. 4. The singular point raised by learned counsel for the petitioners is that the decision making process adopted by the respondents is contrary to the principles of natural justice and statutory mandate ingrained in Sub Section 4 of Section 75 of the Goods and Services Tax (Act). 5. To elaborate, the facts are taken from W.P. No.13618 of 2023. The scrutiny was concluded on 6.5.2022. A show cause notice dated 7.10.2022 (Annexure P-4) was issued, wherein the amount determined w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioners placed reliance on the judgment of this Court reported in (2023) 4 Centax 198 (M.P.) (19.01.2023) (Ultratech Cement Ltd. Vs. Union of India), the judgment of Gujarat High Court reported in 2022 (66) G.S.T.L. 38 (Guj.) (23.06.2022) (Graziano Trasmissioni India Pvt. Ltd. Vs. State of Gujarat) and lastly on a Division Bench judgment of Allahabad High Court reported in 2023 (8) TMI 1091, Allahabad High Court, (M/s. BL Pahariya Medical Store Vs. State of U.P. and another). 7. Per contra, learned counsel for the State submits that petitioners have not projected requirement of Sub Section 4 of Section 75 of the Act in a proper manner. This provision nowhere talks about opportunity of 'personal hearing'. On the contrary, it talk about onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent is issued 73 2 Date by which reply has to be submitted 07/11/2022 3 Date of personal hearing NA 4 Time of personal hearing NA 5 Venue where personal hearing will be held NA (Emphasis supplied) 12. A plain reading of sub-section 4 of Section 75 of the Act makes it crystal clear that "opportunity of hearing" must be granted in two situations viz (a) where a request in specific is received in writing from the person chargeable; (b) where any adverse decision is contemplated against such person. 13. This is trite that when language of statute is plain and unambiguous, it should be given effect to irrespective of its consequences. (See Nelson Motis Vs. Union of India (1992) 4 SCC 711). 14. The language employed in sub-sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioners. In that event, it was obligatory and mandatory on the part of respondents to provide the petitioners opportunity of personal hearing. Admittedly, no opportunity of personal hearing has been provided in both the matters. Resultantly, the decision making process adopted by the respondents is vitiated and runs contrary to the principles of natural justice and statutory requirement of sub-section 4 of Section 75 of GST Act. (See Graziano Trasmissioni India Pvt. Ltd. (supra). 17. As a result, the impugned proceedings after the stage of reply of show cause notices, in both the cases are set-aside. The respondents shall provide opportunity of hearing to the petitioners in both the cases by some other officer than the officer who has issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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