2021 (6) TMI 772

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.... Respondent  : GP For Commercial Tax ORDER: (PER HON'BLE SRI JUSTICE JOYMALYA BAGCHI) Petitioner-assessee has assailed the assessment order dated 25.01.2021 passed by the 1st respondent whereby CGST amount of Rs. 10,16,748/- on taxable supply declared in GSTR-I for the year 2019-20 was confirmed due to failure to file GSTR-3B inclusive of penalty and interest thereon. Learned counsel appe....

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....d by learned counsel appearing for the petitioner-assessee. We have considered the materials on record including the objection filed by the petitioner-assessee. There is a clear demand for personal hearing. Section 75(4) of the CGST Act reads as follows: "(4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty or wher....

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....bed to be done in a particular manner, it must be done in that manner or not at all. When the procedural breach relates to infraction of a facet of natural justice, that is, an opportunity of hearing and denial thereof prejudices the assessee to effectively respond to intricate issues of fact and law as in the present case, the impugned order is liable to be set aside on that score alone. Hence, w....