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Tax authorities' order quashed for denying requested personal hearing under Section 75(4) CGST Act 2017 Bombay HC quashed an order dated 22nd August 2023 passed by tax authorities for violating principles of natural justice. The petitioner had specifically ...
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Tax authorities' order quashed for denying requested personal hearing under Section 75(4) CGST Act 2017
Bombay HC quashed an order dated 22nd August 2023 passed by tax authorities for violating principles of natural justice. The petitioner had specifically requested a personal hearing in their reply dated 10th July 2023, but the respondent failed to provide one before passing the order. The court held this violated Section 75(4) of the CGST Act, 2017, which mandates personal hearing opportunities. The impugned order was set aside for being contrary to natural justice principles and statutory provisions.
Issues involved: Quashing of an order under Section 75(4) of the CGST Act and violation of principles of natural justice.
Summary: The Writ Petition sought to quash an Order dated 22nd August 2023 passed by Respondent Nos. 3, alleging it was contrary to Section 75(4) of the CGST Act and violated natural justice. The Petitioner, a private company, had filed GST returns for the period from July 2017 to August 2018 but was issued notices regarding discrepancies in reported liabilities. Despite submitting explanations and requesting a personal hearing, the Respondent issued a demand for tax without granting a personal hearing. The Petitioners contended that the order was passed without a personal hearing, violating Section 75(4) of the CGST Act and principles of natural justice.
The Respondents argued that a personal hearing was not required as the Petitioner had already submitted a detailed reply denying the allegations. However, the Court noted that Section 75(4) mandated a personal hearing upon a written request, which the Petitioner had made. The Court found that the Order dated 22nd August 2023 was passed without a personal hearing, contravening the principles of natural justice and Section 75(4) of the CGST Act. Citing relevant case law, the Court quashed the impugned Order and directed Respondent No. 3 to provide a personal hearing to the Petitioner and pass a new order within four weeks. The Writ Petition was disposed of with no order as to costs.
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