A perusal of sub-section 4 of the Section 75 of “the Act” makes it clear that whenever an assessee, chargeable with tax and penalty makes a request in writing for opportunity of hearing, such an opportunity should be granted to him. In the instant case, though a request was made for personal hearing however, without granting the same the impugned orders have been passed. Therefore this court quash the impugned orders and remand the matter back to State Tax Officer.
Section 75(4) of the CGST Act, 2017— Personal Hearing — The petitioner challenged SCN dated 04.11.2019 issued under Section 73 of the Act, 2017 for non-payment of GST for the period June, 2018 to December, 2018 and orders dated 09.12.2019 and 10.12.2019. The respondent without giving them an opportunity of personal hearing, passed the impugned orders on 09.12.2019 and 10.12.2019. Thus there has been a violation of statutory requirements and this vitiates the entire decision-making process. The court observed that a perusal of sub-section 4 of the Section 75 of the Act makes it clear that whenever an assessee, chargeable with tax and penalty makes a request in writing for opportunity of hearing, such an opportunity should be granted to him. A request was made on 4.12.2019 for personal hearing, however, without granting the same the impugned orders have been passed.
Held that:- The Hon’ble High Court quashed the impugned orders and remand the matter back to respondent to proceed with the matter strictly in accordance with law.
A perusal of sub-section 4 of the Section 75 of “the Act” makes it clear that whenever an assessee, chargeable with tax and penalty makes a request in writing for opportunity of hearing, such an opportunity should be granted to him. In the instant case, though a request was made for personal hearing however, without granting the same the impugned orders have been passed. Therefore this court quash the impugned orders and remand the matter back to State Tax Officer.
Section 75(4) of the CGST Act, 2017— Personal Hearing — The petitioner challenged SCN dated 04.11.2019 issued under Section 73 of the Act, 2017 for non-payment of GST for the period June, 2018 to December, 2018 and orders dated 09.12.2019 and 10.12.2019. The respondent without giving them an opportunity of personal hearing, passed the impugned orders on 09.12.2019 and 10.12.2019. Thus there has been a violation of statutory requirements and this vitiates the entire decision-making process. The court observed that a perusal of sub-section 4 of the Section 75 of the Act makes it clear that whenever an assessee, chargeable with tax and penalty makes a request in writing for opportunity of hearing, such an opportunity should be granted to him. A request was made on 4.12.2019 for personal hearing, however, without granting the same the impugned orders have been passed.
Held that:- The Hon’ble High Court quashed the impugned orders and remand the matter back to respondent to proceed with the matter strictly in accordance with law.