Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
HC held that the statutory mandate of personal hearing under Section 75(4) could not be displaced by the petitioner's earlier indication in Form GST DRC-06 declining such hearing. Once an adverse order was proposed, the authority was required to grant a further opportunity of hearing before final adjudication. As no hearing was afforded, the order was vitiated by breach of natural justice and was set aside without examining the merits of the demand. The matter was remanded for fresh decision after giving the required opportunity of hearing within the time fixed by the Court.
HC held that the statutory mandate of personal hearing under Section 75(4) could not be displaced by the petitioner's earlier indication in Form GST DRC-06 declining such hearing. Once an adverse order was proposed, the authority was required to grant a further opportunity of hearing before final adjudication. As no hearing was afforded, the order was vitiated by breach of natural justice and was set aside without examining the merits of the demand. The matter was remanded for fresh decision after giving the required opportunity of hearing within the time fixed by the Court.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
