TaxTMI 
TaxTMI 
2024 (9) TMI 825
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....g the adjudication order in form GST DRC-07 having reference no. ZD2305240126613W dated 17/05/2024 passed by the Deputy Commissioner of State Tax, Balaghat, District Chhindwara Division, Jabalpur Zone, Madhya Pradesh by which a demand for excess availment Input Tax Credit (hereinafter referred to as 'ITC') as well as short payment of output GST has been raised amounting to Rs. 6,55,69,500/- (IGSTRs. 1,66,92,780/-, CGST- 2,44,38,360/-, SGST- 2,44,38,360/-) alongwith imposition of applicable interest and penalty under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'CGST Act') and Madhya Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as 'MPGST Act') as made appl....
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....examination of the above shows that at the foremost, as per the sub- section (9) of Section 74 of the CGST Act/MPGST Act, the representation made by your Petitioner vide its reply dated 13.05.2022 was not at all considered by the Adjudicating authority before passing the impugned order under dispute. (V) Further, Section 75(4) of the CGST Act/MPGST Act provides that an opportunity of hearing shall be provided to the Assessee where an adverse order is to be passed against the Assessee. The relevant provision is as under: "75. General provisions relating to determination of tax.. (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 decisio....
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....ners submits that the use of word 'or' is very important in this statutory provision. Admittedly, in the present cases, the adverse decision was contemplated on said contemplation is translated into reality, when tax was levied on the petitioners. In that event whether or not the petitioners specifically opted/demanded for a personal hearing, a personal hearing ought to have been provided. In absence thereof, the principles of natural justice and 6 statutory mandate mentioned in Sub Section 4 of Section 75 of the Act are grossly violated. (II) In support of his submission, learned counsel for the petitioners placed reliance on the judgment of this Court reported in (2023) 4 Centax 198 (M.P.) (19.01.2023) (Ultratech Cement Ltd. Vs. Union o....
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....dispense with such deposit unconditionally or on conditions, then it has to apply its mind on that question like a quasi- judicial authority taking into consideration all the facts and circumstances of the case including the undue hardship which has been pointed out on behalf of the 7 appellant. In that proviso the two expressions 'opinion' and 'descretion' both have been used. In view of the settled position that whenever a statutory authority has to form an opinion on a question, it does not mean that it has to be formed in a subjective or casual manner. That opinion must be formed objectively on relevant considerations. Same is the position in respect of the exercise of discretion. The framers of the Act require such Appellate authority ....
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....tatute talks about a specific request, the portion after the word 'or' makes it clear like cloudless sky that opportunity of hearing is required to be given, even in those cases where no such request is made but adverse decision is contemplated against such person. We find support in our view by the Division Bench judgment of Allahabad High Court in M/s. BL Pahariya Medical Store (supra). 11. The ancillary question springs up from the argument of learned Government Advocate for the State whether the expression 'opportunity of hearing' is fulfilled if reply to show cause notice is received. We find substance in the arguments of learned counsel for the petitioners that even law makers while prescribing the statutory form has visualized diffe....