2024 (11) TMI 333

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.... Ramasamy For the Petitioner : Mr. Joseph Prabakar For the Respondent : Mr. C. Harsha Raj Additional Government Pleader (T) ORDER With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the proceedings of the respondent in Summary of the Order in Form GST DRC-07 dated 29.04.2024 and to quash t....

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....e respondent, without affording any opportunity of personal hearing to the petitioner, passed the impugned order, thereby, confirming the proposals contained in the show cause notice. 4.1 The learned counsel would submit that in terms of Section 75 (4) of the CGST Act, it is mandatory to provide an opportunity of hearing to the assessee before passing any adverse order, whereas, in the present ....

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....up at the post lunch, learned Additional Government Pleader fairly admitted that no personal hearing opportunity was afforded to the petitioner subsequent to the receipt of the reply from the petitioner to the show cause notice, therefore, submitted that appropriate orders may be passed. 6. I have given due considerations to the submissions made on either side and perused the materials availabl....

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....ST Act, it is mandatory on the part of the respondent to provide an opportunity of hearing to the assessee before passing any adverse order, whereas, in the present case, no such opportunity was granted to the petitioner before confirming the demand made in the show cause notice, therefore, the impugned order is not only against the provisions contemplated under the Section 75 (4) of CGST Act but ....