2024 (4) TMI 275

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....t') by the Deputy Commissioner, State Tax, Sector-11, Varanasi for the Tax Period July, 2017 to March, 2018. 3. At the outset, two objections have been raised. First, referable to Section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 read with the provision of Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Central Act'), it has been vehemently urged that no order may have been passed under the provisions of the State Act. 4. Second, it has been asserted, even otherwise the impugned order is wholly unsustainable as the same has been passed in gross violation of Section 75(4) of the Central Act. Here, it has been pointed out, the notice preceding the impugned order is of date 29.9....

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....mplated against such person." 7. Perusal of the impugned order reveals, the petitioner appeared before the competent authority on three dates. With respect to those dates, the impugned order reads as below: 8. Thus, it is established on record that on all three dates, the petitioner had been called to file its reply on the points specified in the respective show-cause notice issued. The petitioner submitted its reply on each occasion. Those replies have been extracted in the impugned order. After recording the reply submitted on 27.10.2022, the adjudicating authority has chosen to deal with the merits of the replies submitted and passed a merit order. 9. It transpires from the record, neither the adjudicating authority issued any furt....

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.... observed, the date of passing order either u/s 73(9)/74(9) etc. of the Act is not commensurate to the date of personal hearing. It is trite law that the date of the order has to be passed on the date of personal hearing. For eg.,the date of furnishing reply to SCN is 15.11.2023 and date of personal hearing is 17.11.2023, then the date of order has to be 17.11.2023" 11. In view of the facts noted above, before any adverse order passed in an adjudication proceeding, personal hearing must be offered to the noticee. If the noticee chooses to waive that right, occasion may arise with the adjudicating authority, (in those facts), to proceed to deal with the case on merits, ex-parte. Also, another situation may exist where even after grant of s....