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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Personal hearing under GST procedures required where department uploaded incorrect documents; order quashed and matter remanded for fresh adjudication.</h1> The authority breached the statutory duty to afford a personal hearing under the CGST procedural scheme after uploading incorrect documents; because the ... Opportunity of hearing - personal hearing - service of show cause notice - quashing and remand - Section 75(4) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The department was under a statutory obligation to give a personal hearing to the proprietor/ representative of the petitioner firm especially when wrong documents have been uploaded by the department itself and no detailed SCN was served upon the petitioner by the department. Admittedly, in the present case wrong documents had been uploaded, the petitioner made a request in writing and without affording an opportunity of personal hearing, the impugned order dated December 25, 2025 was passed. Therefore, this Court unhesitatingly holds that the impugned order dated December 25, 2025 passed by respondent No. 2-CTO is quashed/set-aside. The matter is remanded back to respondent No. 2 to pass a fresh order after uploading the correct documents and affording personal hearing to the representative of the petitioner firm. With the aforesaid directions, the writ petition, being CWP is allowed. Issues: Whether the impugned demand order dated December 25, 2025 passed without granting a personal hearing and after uploading incorrect documents was in violation of Section 75(4) of the CGST Act, 2017 and consequently liable to be quashed and remitted for fresh decision.Analysis: Section 75(4) of the CGST Act mandates that an opportunity of hearing be granted where a written request is made by the person chargeable with tax or penalty or where an adverse decision is contemplated. The record shows incorrect documents were uploaded by the department and the petitioner requested a personal hearing in writing. Given the statutory requirement, the absence of a personal hearing and the failure to supply correct documents deprived the petitioner of the mandated opportunity to be heard prior to an adverse order being passed.Conclusion: The impugned order dated December 25, 2025 is quashed and the matter is remitted to the Commercial Tax Officer for passing a fresh order after uploading correct documents and affording a personal hearing to the petitioner; decision in favour of the assessee.
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