2022 (10) TMI 554

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.... KARIA MR KARANKUMAR J SUKAWALA(10263) for the Petitioner(s) No. 1,2 MR MUKUND KUMAR CHOUHAN(10259) for the Petitioner(s) No. 1,2 ORDER ( PER : HONOURABLE MR. JUSTICE N. V. ANJARIA ) Heard learned advocate Mr. Karankumar J. Sukawala for the petitioners and learned Asst. Government Pleader Mr. Trupesh Kathiriya for the respondents. 2. By filing this petition under Article 226 of t....

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.... Technologies Pvt. Ltd. is a manufacturer of water filter machines. It is registered under the Goods & Services Tax Act and files monthly returns of sales to discharge the tax liability regularly, as stated by the petitioner. 3.1 Three show-cause notices for the respective years in form GST DRC-01 dated 13.03.2022 came to be issued to the petitioner for the years 2017-18, 2018- 19 and 2019-20 a....

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.... (5) of Section 75 of Central Goods & Service Tax Act, 2017, which the reliance is placed by the petitioner, reads as under, "(4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. (5) The proper officer shall, if sufficient cause is sh....

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....nal hearing exercised, so that it can put its case properly in response to the show-cause notice. 4.2 Learned AGP could not dispute the proposition enunciated from the decision in M/s. Alkem Laboratories Pvt. Ltd. (supra) relied by the learned advocate for the petitioner. Learned AGP in totality of the facts and circumstances, acted fairly to make a statement before the Court that the competent....