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TMI Blog2025 (5) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... unjal Shah waives service of notice of rule for and on behalf of the respondent. 3. Having regard to the controversy involved which is in narrow compass, with the consent of the learned advocates for the parties, the matter is taken up for hearing. 4. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for direction to set aside order No. ZD2402240356999 dated 17.02.2024 whereby the respondent No.2-State Tax Officer, Ghatak 33(Kadi) adjudicated the show-cause notice dated 13.12.2023 without following the principles of natural justice. 5. The facts leading to the present petition are as follows:- 5.1. The petitioner is engaged in manufacturing of textile. During the course of the business, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment and therefore, ITC in respect of the inward supplies from such suppliers were invalid and accordingly, the petitioner was called upon to make payment of Rs. 54,95,813/-. Being aggrieved, the petitioner has preferred this petition. 6. Learned advocate Mr. Priyank Lodha for the petitioner submitted that there is a clear violation of principles of natural justice as the respondent authorities have, without providing mandatory opportunity of personal hearing as provided under the section 75(4) of the GST Act, has passed impugned order-in-original dated 17.02.2024 under FORM DRC-07 dated 17.02.2024. It was therefore submitted that only on this count, the impugned order-in-original may be quashed and set aside and the matter may be rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2017, which is as under: "Section 75 : General provisions relating to determination of tax. (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sub-sections (2) and (10) of section 73 or subsections (2) and (10) of section 74, as the case may be. (2) Where any Appellate Authority or Appellate Tribunal or court concludes that the notice issued under sub-section (1) of section 74 is not sustainable for the reason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the proper officer shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able whether or not specified in the order determining the tax liability. (10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within three years as provided for in sub- section (10) of section 73 or within five years as provided for in sub-section (10) of section 74. (11) An issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Authority or the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) has been missed out. Even without any request having been made on the part of the party concerned, when any adverse decision is contemplated, personal hearing is a must. Hence, the same is missing in the instant case and the request on the part of the petitioners is to remand the matter by directing the respondents to consider the matter afresh by giving the fullest opportunity to the parties to present their case. 14. Without entering into the merits of the matter, only on the ground of non-availment of opportunity of personal hearing, we deem it appropriate to quash the impugned Order in-original No. ZD240322019756J dated 25.03.2022 and two (2) Summary Orders in Form DRC-07 passed by respondent No.3. The respondent No.3 shall avail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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