Tax Order Quashed: Procedural Violations Found, Petitioner Granted Opportunity to Present Detailed Written Submissions and Personal Hearing HC allowed petition challenging tax order due to procedural violations. Court quashed original order dated 21st July 2023, directing petitioner to submit ...
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Tax Order Quashed: Procedural Violations Found, Petitioner Granted Opportunity to Present Detailed Written Submissions and Personal Hearing
HC allowed petition challenging tax order due to procedural violations. Court quashed original order dated 21st July 2023, directing petitioner to submit written submissions by 18th January 2024 and appear for personal hearing on 25th January 2024. Respondents must pass a speaking order by 28th February 2024, considering all submissions while maintaining procedural fairness.
Issues involved: The petition filed under Article 226 of the Constitution of India seeks to quash an adjudication and an order issued by Respondent No. 1. The Petitioner, engaged in trading pharmaceutical products, received a show cause notice but did not comply. An Order-in-Original was passed, raising a demand and imposing a penalty, which the Petitioner challenges on the grounds of violation of natural justice and Section 75(4) of the CGST Act.
Details of the judgment:
Violation of natural justice and Section 75(4) of the CGST Act: The Petitioner requested 30 days for submission and a personal hearing, but the Respondents did not respond to this request in writing before passing the impugned order. The Respondents failed to comply with Section 75(4), which mandates granting a hearing upon a written request from the person chargeable with tax or penalty. Due to the violation of natural justice and Section 75(4), the Court entertained the petition under Article 226 and quashed the impugned order dated 21st July 2023.
Order of the Court: The Court quashed and set aside the Order-in-Original dated 21st July 2023. The Petitioner was directed to file written submissions with the Respondents by 18th January 2024 and appear for a personal hearing on 25th January 2024. The Respondents were instructed to pass a speaking order after considering the written and oral submissions by 28th February 2024. The schedule provided was not to be modified, and all contentions of the parties were kept open. No costs were awarded in the matter.
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