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of <h1>Supreme Court Strikes Down GST Act Procedural Errors, Orders Fresh Hearing and Preserves Constitutional Challenge to Section 16(2)(c)</h1> <h3>M/s. Bhawani Castings Pvt. Ltd. Versus State of Punjab and others</h3> SC upheld petitioner's challenge to procedural defects in GST Act, directing respondents to provide personal hearing on show cause notices. The court set ... Input Tax Credit (ITC) - Opportunity for personal hearing not given - violation of principles of natural justice - Seeking quashing/reading down the provisions of Section 16(2)(c) of the Central GST Act/Punjab GST Act, 2017 - HELD THAT:- In the present case, after receiving show cause notices dated 03.02.2023 (Annexure P-5 and P-6), the petitioner gave reply on 04.03.2023 (Annexure P-7) and he clicked on the option for personal hearing (at page No. 112 of the paper book) which was not given to the petitioner. In similar grounds, in M/S NARESH AGGARWAL AGENCIES PVT. LTD VERSUS THE STATE OF PUNJAB & ANR. [2021 (12) TMI 1450 - PUNJAB AND HARYANA HIGH COURT] and M/S RAGHUNANDAN IRON & STEEL COMPANY VERSUS STATE OF PUNJAB AND ANOTHER [2021 (7) TMI 1416 - PUNJAB AND HARYANA HIGH COURT] were disposed of by granting opportunity of hearing. This petition is being disposed of by giving direction to respondents to give an opportunity of hearing to the petitioner on the show cause notices dated 03.02.2023 (Annexures P-5 and P-6) and then pass fresh order in accordance with law. Issues involved:The petitioner seeks quashing/reading down of Section 16(2)(c) of the Central GST Act/Punjab GST Act, 2017.Summary:Issue 1: Quashing/reading down of Section 16(2)(c) of the GST ActThe petitioner sought to quash/modify Section 16(2)(c) of the Central GST Act/Punjab GST Act, 2017. The counsel referred to Section 75(4) of the Acts, emphasizing the requirement of granting a hearing upon receiving a written request before passing any adverse order. The petitioner responded to show cause notices but was not provided with the requested personal hearing. Similar cases were cited where opportunities of hearing were granted. The court, after hearing both parties, directed the respondents to provide the petitioner with a hearing on the show cause notices and subsequently issue a fresh order in compliance with the law. Previous orders were set aside, with the challenge to the vires left open for future consideration.This summary highlights the issues involved in the judgment and provides a detailed breakdown of the court's decision for each issue, maintaining the legal language and significant details from the original text.
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