2023 (8) TMI 106

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....osite Parties : Mr. Sunil Mishra, Standing Counsel (Revenue) ORDER This matter is taken up through hybrid mode. 2. Heard Mr. P.K. Harichandan, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for Revenue. 3. The petitioner has filed this writ petition seeking to quash the order dated 24.05.2023 passed by opposite party no. 1 under Annexure- 4 series and....

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....stead of granting time, the order impugned has been passed under Annexure-4, which is arbitrary, unreasonable, contrary to provisions of law and has been passed without giving opportunity of hearing to the petitioner. More so, the statute requires that three opportunities should be given to the assessee to furnish his reply, but in the present case, no such compliance of the statute has been made ....

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....o that he will produce relevant document and submit his reply against GST DRC-01 for the tax period July, 2017 to March, 2018 vide Reference No. ZD210323019782S dated 31.03.2023. In the said request for grant of time, at Sl. No. 7, in the "option for personal hearing", though the petitioner put tick mark in the 'No' column, but that is meant for that time petition itself. Therefore, once the petit....

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.... "5. A perusal of sub-section (4) of the Section 75 of "the Act" makes it clear that whenever an assessee, chargeable with tax and penalty and makes a request in writing for opportunity of hearing, such an opportunity should be granted to him. Here, admittedly though a request was made on 4-12-2019 under Annexure-4 for personal hearing, however, without granting the same the impugned orders ha....