2024 (5) TMI 512

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.... by drawing attention of this Court to the summary of the show-cause notice, appearing at page 118 of the writ petition, submits that although, a notice in Form GST DRC 01 had been issued in respect of the tax period July, 2017 to March, 2018, for the financial years 2017, 2018, however, such notice did not contemplate any opportunity of hearing as the column for the date of personal hearing, time of the personal hearing and the venue of personal hearing to be held, has been filled up with the abbreviation 'N.A.'. 3. According to Mr. Chowdhury, before determination of tax paid or short-paid and input tax wrongly availed or utilized by a person, the authorities are obliged not only to serve a show cause notice but are also obliged in term....

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....nd 119 of the writ petition. 7. It would appear that although, the said notice provides for details to be provided in connection with personal hearing inter alia, including the date, time and venue, apart from the date for providing reply no other particulars had been provided. Insofar as the column provided for the date, time and venue of personal hearing is concerned the same is filled up with the abbreviation 'N.A.'. Admittedly, in this case, no personal hearing had been afforded to the petitioners. It is well-settled that before taking a decision under Section 73 of the said Act, the proper officer is obliged in terms of Section 75 (4) of the said Act to afford opportunity of hearing whether or not any request in writing has been rec....