2024 (4) TMI 58

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....G.P.   For the State in WPL/31152 of 2023 : Mr. Himanshu Takke, A.G.P.   ORAL JUDGMENT:   (PER FIRDOSH P. POONIWALLA, J.) 1. Rule. Rule made returnable forthwith. 2. Heard finally by consent of the parties. 3. By this Writ Petition, filed under Article 226 of the Constitution of India, the Petitioners seek quashing of an Order dated 22nd August 2023 passed by Respondent Nos. 3 on the ground that the same is contrary to the provisions of Section 75(4) of the Central Goods and Service Tax Act, 2017 ("CGST Act") and is in violation of the principles of natural justice. 4. Petitioner No. 1 is a private company registered under the CGST Act and under the Maharashtra Goods and Service Tax Act 2017 ("MGST Act").....

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.... DRC-01A dated 24th March 2023 was issued by Respondent No. 3 to Petitioner No. 1 intimating the tax ascertained as being payable for the period 2017-18. Respondent No. 3 contended that the submissions made by Petitioner No. 1 vide its reply dated 16th March 2023 was not satisfactory as Petitioner No. 1 had not submitted certain relevant documents. 8. By a letter dated 13th April 2023, Petitioner No. 1 submitted its reply and provided the relevant documents on the disputed issue. However, without considering the submissions, Respondent No. 3 issued Show Causes Notice dated 7th June 2023 for the period July 2017 to March 2018, under Section 73(1) of the CGST/MGST Act, alleging that the liability reported in Form GSTR-1 is more than the li....

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....uch personal hearing was required to be given as Petitioner No. 1 had filed a detailed reply denying the allegations made in the Show Cause Notice, and the contentions raised by Petitioner No. 1 in the said reply had been dealt with by the said Order dated 22nd August 2023. 13. We have heard the learned counsel for the parties and have perused the documents on record. 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." 14. From a plain reading of Section 75(4), it is absolutely clear that, where a request is received in writi....