The impugned order passed by the first respondent is set aside solely on the ground that there is a breach of sub-section (4) of Section 75 of CGST Act.
Section 75(4) of the CGST Act, 2017 –– Personal Hearing –– The petitioner challenged an order passed under Section 73 of the Act. The counsel for petitioner submitted that the petitioner has not been given an opportunity of hearing before the impugned order was made in terms of section 75(4) of the Act. The Revenue counsel submitted that the question of giving an opportunity of hearing will arise only when a request in writing is made by the person chargeable with tax and in this case, such a request has not been made. The court observed that it is statutorily imperative to give an opportunity of hearing under Section 75(4) of Act and an opportunity ought to have been given to the writ petitioner, even if the writ petitioner has not asked for a personal hearing in writing.
Held that:- The Hon’ble High Court set aside the impugned order dated 18.10.2019 solely on the ground that there is a breach of sub-section (4) of Section 75 of the Act.
The impugned order passed by the first respondent is set aside solely on the ground that there is a breach of sub-section (4) of Section 75 of CGST Act.
Section 75(4) of the CGST Act, 2017 –– Personal Hearing –– The petitioner challenged an order passed under Section 73 of the Act. The counsel for petitioner submitted that the petitioner has not been given an opportunity of hearing before the impugned order was made in terms of section 75(4) of the Act. The Revenue counsel submitted that the question of giving an opportunity of hearing will arise only when a request in writing is made by the person chargeable with tax and in this case, such a request has not been made. The court observed that it is statutorily imperative to give an opportunity of hearing under Section 75(4) of Act and an opportunity ought to have been given to the writ petitioner, even if the writ petitioner has not asked for a personal hearing in writing.
Held that:- The Hon’ble High Court set aside the impugned order dated 18.10.2019 solely on the ground that there is a breach of sub-section (4) of Section 75 of the Act.