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of <h1>Petitioner Challenges Ex-Parte Tax Order Under Section 75(5) of CGST/MGST Act; Court Quashes and Remands for Rehearing.</h1> <h3>Motilal Oswal Financial Services Ltd., Versus Union of India & Others</h3> Motilal Oswal Financial Services Ltd., Versus Union of India & Others - 2025:BHC - OS:1580 - DB Petition challenged ex-parte Order No. ZD2708240638620 dated 22nd August, 2024 passed in Form DRC/07 on two grounds: (1) no hearing was afforded before adjudication of the Show Cause Notice dated 30th September, 2023; and (2) the Show Cause Notice demanded Rs. 4,33,46,253/-, whereas the impugned order directed payment of Rs. 20,84,54,770/-, contrary to Section 75(5) of the CGST/MGST Act, 2017 which restricts confirmation of demand to amounts and grounds specified in the notice. The State conceded that the impugned order could be set aside and the matter remanded. The Court 'quashed and set aside the impugned Order dated 22nd August, 2024' and directed that the 'Show Cause Notice dated 30th September, 2023 shall be adjudicated afresh after giving a hearing to the Petitioner.' Petitioner may file an additional reply within two weeks; the Deputy Commissioner shall fix a hearing date before passing any order. The Rectification Application ARN AD270924011050K is disposed of as infructuous. Costs to be ordered. All substantive contentions are left open for adjudication.
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