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of <h1>Procedural Flaws Invalidate Tax Order: CGST Section 75(4) Violation Leads to Quashing of Notice Due to Natural Justice Breach</h1> HC Madras quashed an order issued under CGST Rules due to violation of natural justice principles. The court found the Show Cause Notice deficient as it ... Violation of principles of natural justice - specific date not given to the petitioner to appear for a personal hearing - HELD THAT:- Section 75(4) of the CGST Act, 2017 deals with the 'General Provisions Relating to Determination of Tax'. It is mentioned therein that, 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. The Court is inclined to quash the impugned order and remits the case back to the respondents to pass appropriate orders within a period of six weeks from the date of receipt of a copy of this order - Petition disposed off. Issues involved: Violation of principles of natural justice in passing the impugned order.Summary:The High Court of Madras, in the case, observed that the impugned order was passed in gross violation of principles of natural justice. The order was preceded by a Show Cause Notice under Rule 142(1) of the CGST Rules, 2017, which did not specify a date for the petitioner to appear for a personal hearing, leading to non-participation by the petitioner. The Court referred to Section 75(4) of the CGST Act, 2017, which mandates granting an opportunity of hearing in cases where any adverse decision is contemplated against the person chargeable with tax or penalty. Consequently, the Court decided to quash the impugned order and remit the case back to the respondents for passing appropriate orders within six weeks. The quashed orders were to be treated as a corrigendum to the Show Cause Notice, allowing the petitioner to file an additional reply within 30 days. The Writ Petition was disposed of with the above observations, with no costs imposed, and connected Writ Miscellaneous Petitions were closed.
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