Tax Authority Ordered to Provide Fair Hearing and Reconsider Case After Procedural Violations Under Section 75(5) The SC allowed the writ petition, finding that the tax authority failed to provide adequate hearing opportunity as mandated under Section 75(5) of the ...
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Tax Authority Ordered to Provide Fair Hearing and Reconsider Case After Procedural Violations Under Section 75(5)
The SC allowed the writ petition, finding that the tax authority failed to provide adequate hearing opportunity as mandated under Section 75(5) of the CGST Act. The impugned order was quashed, with directions to re-adjudicate the matter, offering a final personal hearing and issuing a fresh speaking order in compliance with legal requirements.
Issues involved: The petitioner filed a writ petition against an order, claiming that the opportunity of hearing was not provided as per Section 75(5) of the CGST Act.
Summary:
Issue 1: Opportunity of Hearing The petitioner requested adjournments for personal hearing, but the order was passed without considering the request letter received by the respondent. The petitioner argued that the order was passed without providing a third opportunity for hearing as per the CGST Act.
Decision: The Court found that the authority should have passed an order on the request letter received by the respondent before proceeding with the order on 27.09.2023. As a result, the writ petition was allowed, and the impugned order dated 29.09.2023 was quashed. The respondents were directed to re-adjudicate the matter, providing the last opportunity for personal hearing and issuing a fresh speaking order in compliance with the law.
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