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of <h1>SCN under s.73 CGST Act quashed for denying real personal hearing, delay in appeal expressly condoned</h1> <h3>MS JAMIL TRADING CO THRG PROPRIETOR MR JAMIL AHMED Versus UNION OF INDIA THRG THE SECRETARY MINISTRY OF FINANCE & ORS.</h3> HC held that the proceedings suffered from violation of principles of natural justice. The SCN under s.73 CGST Act granted only five days to respond and ... Additional tax demands and demands relating to ineligible ITC raised against the Petitioner. by SCN issued u/s 73 of the Central Goods and Services Tax Act - time given to file the reply was only 5 days and thereafter, the impugned OIO was passed within a period of one week after the issuance of the SCN - sufficient opportunity of hearing granted or not - violation of principles of natural justice - HELD THAT:- In the opinion of this Court, on both the occasions i.e., in the impugned OIO as also in the impugned OIA, sufficient opportunity for personal hearing has not been granted to the Petitioner - Moreover, the personal hearing notice is also quite strange to say the least that no personal hearing was granted before the Commissioner Appeals but a hearing was fixed for uploading of the order. Such a practice is inexplicable and deserves to be re-looked at as no useful purpose is served by giving a personal hearing for the purpose of uploading an order. In the appeal, the Petitioner ought to have been afforded a personal hearing. The impugned OIA is set aside. The delay, if any, in filing the appeal, is condoned - Petition disposed off. Writ petition under Article 226 challenged an Order-in-Original dated 23.08.2024 and Order-in-Appeal dated 16.04.2025 passed under Section 73 of the CGST Act confirming tax demand of Rs. 3,36,42,865/-. The Show Cause Notice dated 31.05.2024 granted only 5 days for reply and the Order-in-Original followed within about a week, with no effective opportunity of hearing. In appeal, although a personal hearing notice dated 29.04.2024 fixed hearing for 30.04.2024, the Order-in-Appeal had already been passed on 16.04.2024. The Court held that 'on both the occasions i.e., in the impugned OIO as also in the impugned OIA, sufficient opportunity for personal hearing has not been granted'. It found the appellate notice 'quite strange' and the practice of fixing a hearing 'for uploading of the order... inexplicable and deserves to be re-looked at'. Holding that the appellant 'ought to have been afforded a personal hearing', the Court set aside the Order-in-Appeal, condoned delay, and directed fresh decision on merits after proper hearing.
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