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        GST

        The HC quashed and set aside the impugned order-in-original...

        Revenue Department Must Grant Personal Hearing Before Recovery of Excess ITC Under Section 75(4) of CGST Act

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC quashed and set aside the impugned order-in-original regarding recovery of alleged excess ITC, finding it was passed in violation of principles of natural justice and Section 75(4) of the CGST Act. The respondent authority failed to grant the petitioners a personal hearing before passing an adverse order. The matter was remanded for fresh de novo proceedings, directing the authority to provide the petitioners an opportunity to reconcile Form GSTR 2A with Form GSTR 3B for the period under consideration. The court ordered completion of this exercise within 12 weeks from receipt of the order.
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