2023 (2) TMI 1026

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.... Advocate For the Respondents : Mr. Mohit Maulekhi, Standing Counsel for the State JUDGMENT Heard learned counsel for the parties. 2. Petitioner is a taxable person registered under the Central & State G.S.T. Act. 3. By means of this writ petition, petitioner has sought the following reliefs:- "a. Issue a writ of certiorari or any other appropriate writ, order or direction ....

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.... c. That if the Respondent wish to levy similar allegations direction be issued to comply mandatorily with all the recognized principles of natural justice, the SGST Act and the rules made thereunder and provide the due opportunity of being heard to the Petitioner at all stages of the proceedings to represent and argue his part and make his submissions thereto and thereafter pass a speakin....

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....son chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A. [(2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file ....

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....ponse to the intimation in Form GST DRC-01A. Thus, a limited interference is called for in the matter. 7. Learned Standing Counsel based on written instructions received from Additional Commissioner, State Tax, Dehradun fairly submits that petitioner was not given reasonable opportunity of having his say in the matter and that matter can be remanded to the Competent Authority. 8. For the afo....