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Judicial Intervention Nullifies Tax Recovery Order, Restores Procedural Fairness and Opportunity for Taxpayer Response Under Section 73 HC quashed an order under Section 73 of CGST Act, 2017, finding it prematurely passed before the response deadline. The court remanded the matter to the ...
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Judicial Intervention Nullifies Tax Recovery Order, Restores Procedural Fairness and Opportunity for Taxpayer Response Under Section 73
HC quashed an order under Section 73 of CGST Act, 2017, finding it prematurely passed before the response deadline. The court remanded the matter to the proper officer, directing the petitioner to submit a response within 30 days and mandating a personal hearing. All rights and contentions were reserved, with the initial notification challenge left open.
Issues involved: Impugning an order, passing order before due date for response, lack of personal hearing opportunity, remittance for re-adjudication, challenge to notification, reservation of rights and contentions.
In the present case, the petitioner challenged an order dated 29.12.2023, which adjudicated a show cause notice dated 05.12.2023 before the stipulated date for filing a response. The petitioner contended that the order was passed prematurely. The show cause notice was issued under Section 73 of the Central Goods and Services Tax Act, 2017, with specific dates for response submission and personal hearing, which were not adhered to by the proper officer. The High Court noted that the impugned order was unsustainable and quashed it, emphasizing that the officer should not have adjudicated the matter before the due date for the response. Furthermore, the court observed that the petitioner was not granted an opportunity for a personal hearing as per the notice, leading to the remittance of the matter to the proper officer for re-adjudication. The petitioner was directed to file a response within 30 days, and the officer was instructed to adjudicate the show cause notice within three months of the response, ensuring a personal hearing for the petitioner. The court also left open the challenge to notification No. 9/2023 regarding an initial extension and clarified that it did not comment on the merits of the parties' contentions, reserving all rights and contentions. Ultimately, the petition was disposed of accordingly.
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