2024 (2) TMI 237

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ia, the Petitioner seeks quashing of an Order dated 8th September 2022 passed by Respondent No. 3 on the ground that the same is contrary to the provisions of Section 75 (4) of the Central Goods and Services Tax Act, 2017 ("the CGST Act") and is in violation of the principles of natural justice. 3. The Petitioner is a Company engaged in the construction and sale of flats, complexes etc. to prospective buyers. The Petitioner is registered under the CGST Act and under the Maharashtra Goods and Services Tax Act, 2017 ("the MGST Act"). 4. Respondent No. 3, by a Notice dated 21st December 2020, specified that the Petitioner's audit was to be conducted in terms of Section 65 of the CGST/MGST Act. 5. The Petitioner, by a letter dated 15th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ged that the Petitioner had not paid or short paid CGST/MGST amounting to Rs. 10,61,81,768/- on account of flats constructed and supplied to the Slum Rehabilitation Authority ("the SRA") for the purpose of Slum Dwellers, that the Petitioner had claimed excess Input Tax Credit ("ITC") and had not reversed the proportionate Input Tax Credit claimed on unsold flats/area at the time of the Occupation Certificate. Accordingly, the Petitioner was required to pay tax of Rs. 20,02,16,288/-(inclusive of interest and penalty) on the aforesaid grounds. 10. The Petitioner filed a Preliminary Reply dated 26th July 2022 to the said Show Cause Notice and uploaded the same. It is the case of the Petitioner that there was no option to seek personal heari....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Petitioner as the Petitioner had not made a request for such a personal hearing and therefore Respondent No. 3 was justified in passing the said Order dated 8th September 2022 without giving the Petitioner a personal hearing on the basis of the replies filed by the Petitioner and the documents on record. 15. We have heard learned Counsel for the parties and have perused the documents on records. 16. Section 75(4) of the CGST/MGST Act 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." 17. From a plain reading of Section 75(4), it is absolutely clear that, ev....