TaxTMI 
TaxTMI 
2023 (1) TMI 916
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....nd on behalf of the respondents. 2. This is a petition seeking direction to set aside the ex-parte order passed in FORM GST DRC-07 dated 14.04.2022 passed by the respondent no.2 without following the principles of natural justice. The facts leading to the present petition are as follows:- 2.1. The petitioner no.1 M/s. Eagle Fibres Limited is a manufacturer of polyester yarn who is registered with the GST Department having GSIN 24AAACE5085C1Z1. 2.2. A show cause notice was issued in Form GST DRC-01 by the respondent no.2 on 14.02.2022 and uploaded on the portal. No hard copy of the show cause notice was served upon the petitioner. The excise clerk of the factory was on leave for 30 days and after his return, he found that show case ....
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.... appropriate writ, order or direction, ordering and directing the Respondent No.-2 by himself, his subordinates, servants and agents, pending disposal of the present Petition not to recover amount imposed vide impugned order dated 14/04/2022 and stay the execution and other proceeding thereof. (D) For ad- interim reliefs in terms of prayers (a), (b) and (c) above. (E) For costs of this Petition, (F) For such and other reliefs as the nature and circumstances of the case may require." 3. This Court (Coram: Mr. N.V.Anjaria & Mr. Bhargav D. Karia, JJ.) issued notice for final disposal on 14.09.2022. Today, when the matter was taken up, we have heard learned advocate Mr. Mukund Kumar Chouhan appearing for the petiti....
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....notice issued under sub-section (1) of section 74 is not sustainable for the reason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the proper officer shall determine the tax payable by such person, deeming as if the notice were issued under sub-section (1) of section 73. (3) Where any order is required to be issued in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court, such order shall be issued within two years from the date of communication of the said direction. (4) An opportunity of hearing shall be granted where a request is received in writing from the person charge....
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....as given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Authority or the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Authority and that of the Appellate Tribunal or the date of decision of the Appellate Tribunal and that of the High Court or the date of the decision of the High Court and that of the Supreme Court shall be excluded in computing the period referred to in sub-section (10) of section 73 or subsection (10) of section 74 where proceedings are initiated by way of issue of a show cause notice under the sai....
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....unity to the parties to present their case. 14. Without entering into the merits of the matter, only on the ground of non-availment of opportunity of personal hearing, we deem it appropriate to quash the impugned Order-in-original No. ZD240322019756J dated 25.03.2022 and two (2) Summary Orders in Form DRC-07 passed by respondent No.3. The respondent No.3 shall avail the opportunity of personal hearing on 18.07.2022. If any document/s are needed to be furnished, let the same be done on or before 13.07.2022 physically. No adjournment shall be sought for by the petitioners. None of the observations will come in the way of the parties in finally deciding the matter. Both the petitions stands disposed of accordingly. Direct service perm....