HC set aside determination order under Section 73 of Central...

HC set aside determination order under Section 73 of Central Goods and Services Tax Act, 2017 for violating principles of natural justice. Despite respondents' claim of granting hearing opportunity, no notice was served to petitioner indicating such opportunity. Though interim stay was granted by HC, final orders imposing liability were issued immediately after stay expired without court disposal of writ petition. Section 75(4) of CGST Act mandates opportunity of hearing before adverse orders. HC held that respondent should have waited for writ petition disposal and issued fresh notice for hearing after stay expiry. Impugned order violated natural justice principles. Order set aside, respondent directed to pass fresh orders after granting proper hearing opportunity with sufficient notice. Petition allowed.