2024 (10) TMI 669

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....URT - 2024:BHC - OS:15763 - DB<br>BOMBAY HIGH COURT - HC<br>Dated:- 7-10-2024<br>WRIT PETITION NO. 3407 OF 2024 - -<br>GST<br>M.S. SONAK & JITENDRA JAIN, JJ. APPEARANCES For the Petitioner : Mr Prithviraj Choudhary, a/w Arnab Roy & Aniket Trivedi, i/b, Vaish Associates,. For the Respondent-State : Ms Jyoti Chavan, Addl GP, with Nazia Shaikh, AGP,. For the Respondents No. 5 & 7: Ms Maya Majum....

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....g the Petitioner, and this amounts to a breach of the provisions of Section 75 (4) of the MGST Act. 5. Learned Counsel for the Petitioner relies upon Kuehne Nagel Private Limited Vs The State of Maharashtra & Ors and Hydro Pneumatic Accessories India Pvt Ltd Vs The Assistant Commissioner of State Tax, Mulund West & Anr. to submit that in similar circumstances, orders made without granting the ass....

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.... in the matter. This should not have been denied, given the provisions of Section 75 (4) of the MGST Act. The alleged consideration of the petitioner's reply is not a substitute for denying the opportunity of hearing contemplated by the statutory provision. 9. Section 75 (4) of the MGST Act reads as follows:- "General provisions relating to determination of tax 75 (1) ..... (2) ..... (....

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....dro Pneumatic Accessories India Pvt Ltd (supra), Coordinate Benches of this Court, in almost identical circumstances, have interfered with orders that were made without compliance with the requirement of Section 75 (4) of the MGST Act. Even in those cases, no opportunity for a hearing was granted to the Petitioners. This was considered sufficient to set aside the orders impugned in those Petitions....