TaxTMI 
TaxTMI 
2024 (9) TMI 48
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.... and GSTIN No.33AAFPJ9173Q1Z3/ 2021-22 and GSTIN No.33AAFPJ9173Q1Z3/ 2022-23 and the consequential impugned rectification orders, dated 12.07.2024 in GSTIN No.33AAFPJ9173Q1Z3/ 2018-19, GSTIN No.33AAFPJ9173Q1Z3/2019-20, GSTIN No.33AAFPJ9173Q1Z3/2020-21 and GSTIN No. 33AAFPJ9173Q1Z3/ 2021-22 and GSTIN No.33AAFPJ9173Q1Z3/2022-23 passed by the Respondent and to quash the same. 2. The case of the Petitioner is that the Petitioner is a Proprietorship Firm and an Assessee on the file of the Respondent. The Respondent issued show cause notices dated 28.07.2023 for the discrepancies in Input Tax Credits in respect of the assessment years 2018-19, 2019-20, 2020-21, 2021-22 and 2022-23. Though the Petitioner filed replies, the Respondent issued the r....
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....titioner would be able to establish their case if an opportunity is provided and that the Petitioner agrees to make a payment of 10% of the disputed tax demand in respect of each of the impugned assessment years. 5. The learned Government Advocate for the Respondent would submit that sufficient opportunity was afforded to the Petitioner and that since the replies were filed without any documents, once again the Respondent issued reminder notices and he would fairly submit that no personal hearing was afforded to the Petitioner before passing the impugned orders and that if this Court is inclined to set aside the impugned orders, appropriate orders may be passed, by putting the Petitioner on terms. 6. Upon examining the impugned orders and....
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....ssing Officer to provide an opportunity of personal hearing before passing an assessment order, but, in the present cases, it is lacking. Hence, this Court is of the view that the impugned orders came to be passed, without affording opportunity of a personal hearing to the Petitioner to establish their case, thereby violating the principles of natural justice. In such view of the matter, it is just and necessary to provide an opportunity of personal hearing to the Petitioner to establish their case, on merits and in accordance with law, however, by putting the Petitioner on terms. 9. For the reasons stated above and the above said discussions, the matters in all these Writ Petitions are remanded back to the Respondent for consideration afr....