Judicial Intervention Restores Tax Credit Claim Rights, Ensures Fair Hearing and Procedural Compliance Under CGST Regulations

HC set aside ex-parte order under CGST Act regarding Input Tax Credit claims. Court granted petitioner 30 days to respond to Show Cause Notice and directed Proper Officer to re-adjudicate matter with personal hearing. Order preserved parties' rights without examining case merits, providing procedural relief based on lack of notice awareness.

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Issues involved: Impugned order under u/s 73 of CGST Act, 2017 challenged due to lack of response to Show Cause Notice.

Summary:
The petitioner challenged an order disposing of a Show Cause Notice under u/s 73 of the Central Goods and Services Tax Act, 2017, creating a demand against the petitioner. The petitioner claimed non-receipt of the Show Cause Notice and lack of awareness of the proceedings due to illness and old age, requesting an opportunity to respond. The Show Cause Notice raised concerns regarding excess Input Tax Credit (ITC) claims and non-reconciliation of information. The impugned order was passed ex-parte as the petitioner did not file a reply or appear for a hearing. The petitioner, unaware of the proceedings due to GST registration cancellation, sought a chance to respond. The court set aside the impugned order, granting the petitioner 30 days to reply to the Show Cause Notice. The Proper Officer was directed to re-adjudicate the matter, allowing a personal hearing and issuing a fresh order within the prescribed period. The court clarified that it did not assess the merits of the case, preserving all rights and contentions of the parties. The petition was disposed of accordingly.

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