Impugned order was passed in violation of Principles of Natural Justice. Therefore, this case is remitted back to the respondents to pass appropriate orders after giving an opportunity of personal hearing to the petitioners in terms of Section 75(4) of CGST Act.
Section 75(4) of the CGST Act, 2017 –– Personal Hearing ––The petitioner submitted that the notices and the orders communicated in terms of Section 169 (1) (c & d) of the Act, 2017 are of no consequence, as the order was passed in Violation of Principles of Natural Justice. Section 75(4) of the Act, 2017 makes it clear that an opportunity of hearing shall be granted wherever a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. The court observed that the impugned orders dated 01.02.2021 and 12.12.2019 have been passed by the respondents against the petitioners without affording an opportunity of personal hearing to the petitioners.
Held that:- The Hon’ble High Court quashed the impugned orders and remitted the case back to the respondents to pass appropriate orders after giving an opportunity of personal hearing to the petitioners in terms of Section 75(4). This exercise shall be carried out by the respondents within a period of forty five days.
Impugned order was passed in violation of Principles of Natural Justice. Therefore, this case is remitted back to the respondents to pass appropriate orders after giving an opportunity of personal hearing to the petitioners in terms of Section 75(4) of CGST Act.
Section 75(4) of the CGST Act, 2017 –– Personal Hearing ––The petitioner submitted that the notices and the orders communicated in terms of Section 169 (1) (c & d) of the Act, 2017 are of no consequence, as the order was passed in Violation of Principles of Natural Justice. Section 75(4) of the Act, 2017 makes it clear that an opportunity of hearing shall be granted wherever a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. The court observed that the impugned orders dated 01.02.2021 and 12.12.2019 have been passed by the respondents against the petitioners without affording an opportunity of personal hearing to the petitioners.
Held that:- The Hon’ble High Court quashed the impugned orders and remitted the case back to the respondents to pass appropriate orders after giving an opportunity of personal hearing to the petitioners in terms of Section 75(4). This exercise shall be carried out by the respondents within a period of forty five days.