2022 (12) TMI 1365

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....spondent no. 3 in gross violation of principles of natural justice." 3. Learned counsel for the petitioner submits that after issuing GST-D.R.C.-01A under Section 74 of Central Goods and Services Tax Act / Uttar Pradesh Goods and Services Tax Act, 2017, no notice or opportunity of hearing was afforded to the petitioner and straightaway the impugned assessment order was passed under Section 74 of the CGST Act / UPGST Act, 2017 in Form GST-DRC-07 has been passed by the respondent no. 3. He submits that since the impugned assessment order has been passed without affording opportunity of hearing, therefore, the impugned assessment order deserves to be quashed more precisely in view of the provisions of Section 75(4) of the Act and the law laid....

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....ly the next date was fixed for 6.1.2022. The petitioner again sought adjournment for 15 days, and therefore, the next date was fixed for 12.1.2022 under intimation to him through e-mail. On 12.1.2022, learned counsel for the petitioner appeared before the Assessing Officer along with a staff of the petitioner and filed vakalatnama and sought adjournment on the ground of illness without filing any medical certificate or proof of illness. Therefore, the adjournment application dated 12.1.2022 was rejected by the Assessing Officer. 7. Thereafter, a show cause notice in Form GST-DRC-01 being Notice No. ZD090122017875F dated 14.1.2022 was issued by the officer to the petitioner through e-mail fi....

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....2022, in which the date, time and place for personal hearing is clearly mentioned. The fact of issuance of notice in Form GST-DRC-01 dated 14.1.2022 is clearly mentioned at internal page 12 of the impugned assessment order but the petitioner has neither filed copy of the aforesaid show cause notice nor disclosed it in the writ petition nor disputed the finding of fact recorded in the impugned order regarding issuance of said notice and affording of opportunity of personal hearing to him. Thus, the petitioner has concealed material facts of the case which also dis-entitles him to any relief in writ jurisdiction under Article 226 of the Constitution of India. 11. In the case of S.P. ChengalVaraya ....