This writ petition is disposed of with liberty to move an appeal under Section 107 of the Act.
Rule 74 of the CGST Rules, 2017 – Demand Notice -- The petitioner prayed for quashing the impugned order in DRC- 07, dated 31.8.2021, for the tax periods 2018-19 and 2019-20 (upto December, 2019) as illegal, contrary to law without jurisdiction in violation of principles of natural justice and the provisions of Section 75(7) and 74(10) of the Act, 2017. The petitioner counsel submitted that though in the initial notice dated 24.04.2021, the rate of penalty was shown as 25% and the same was also quantified, in the final order the rate has been enhanced to 100%, which is illegal and impermissible. After submission of documents by the petitioner, it was incumbent on the respondent as per Section 75(4) of the Act to provide it with an opportunity of personal hearing. The counsel for the petitioner further submitted that he is ready to approach the appellate forum.
Held that:- The Hon’ble High Court disposed the Petition with liberty to move an appeal under Section 107 of the Act. If the same is done by 10.12.2021, in accordance with law, the Appellate Authority shall consider the matter on merits after giving opportunity of hearing to the petitioner, and pass orders thereupon expeditiously.
This writ petition is disposed of with liberty to move an appeal under Section 107 of the Act.
Rule 74 of the CGST Rules, 2017 – Demand Notice -- The petitioner prayed for quashing the impugned order in DRC- 07, dated 31.8.2021, for the tax periods 2018-19 and 2019-20 (upto December, 2019) as illegal, contrary to law without jurisdiction in violation of principles of natural justice and the provisions of Section 75(7) and 74(10) of the Act, 2017. The petitioner counsel submitted that though in the initial notice dated 24.04.2021, the rate of penalty was shown as 25% and the same was also quantified, in the final order the rate has been enhanced to 100%, which is illegal and impermissible. After submission of documents by the petitioner, it was incumbent on the respondent as per Section 75(4) of the Act to provide it with an opportunity of personal hearing. The counsel for the petitioner further submitted that he is ready to approach the appellate forum.
Held that:- The Hon’ble High Court disposed the Petition with liberty to move an appeal under Section 107 of the Act. If the same is done by 10.12.2021, in accordance with law, the Appellate Authority shall consider the matter on merits after giving opportunity of hearing to the petitioner, and pass orders thereupon expeditiously.