An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. In the instant case, the said mandatory requirement is not complied with. On this ground alone, this Court is inclined to set aside the impugned order
Section 75(4) of the CGST Act, 2017— Show Cause Notice - Personal Hearing - The petitioner challenged order of demand dated 09.02.2021. The counsel for the petitioner submitted that in contravention of the mandatory provisions of Section 75(4) of the Act, the respondent herein passed the impugned order. The respondent counsel submitted that the petitioner even did not respond to the show cause notice. The court observed that though show cause notice was issued on 06.01.2021, and the provisions of sub-Section (4) of Section 75 of the Act is not complied with.
Held that:- The Hon’ble High Court set aside the order dated 09.02.2021 and remanded the matter to respondent for consideration of the issue and for passing appropriate orders afresh after giving notice of hearing to the petitioner.
An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. In the instant case, the said mandatory requirement is not complied with. On this ground alone, this Court is inclined to set aside the impugned order
Section 75(4) of the CGST Act, 2017— Show Cause Notice - Personal Hearing - The petitioner challenged order of demand dated 09.02.2021. The counsel for the petitioner submitted that in contravention of the mandatory provisions of Section 75(4) of the Act, the respondent herein passed the impugned order. The respondent counsel submitted that the petitioner even did not respond to the show cause notice. The court observed that though show cause notice was issued on 06.01.2021, and the provisions of sub-Section (4) of Section 75 of the Act is not complied with.
Held that:- The Hon’ble High Court set aside the order dated 09.02.2021 and remanded the matter to respondent for consideration of the issue and for passing appropriate orders afresh after giving notice of hearing to the petitioner.