2025 (4) TMI 231

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....PEAL NO. 200014 OF 2025 (T-RES) - -<br>GST<br>HON&#39;BLE MR JUSTICE S. SUNIL DUTT YADAV AND HON&#39;BLE MR JUSTICE RAJESH RAI K For the Petitioner (By Sri Dr. Avinash Poddar & Sri Vishwanath Rampur, Advocates). For the Respondents (By Sri Sudhir Singh R. Vijapur, Dsgi For R1; Sri Girish Hulimani, Adv. For R2 & R3; Sri Malhar Rao, Aag A/W Sri Mallikarjun C. Basareddy, Ga For R4 & R5). ORA....

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.... Judge, by a detailed order while rejecting such contentions had declined to uphold the contentions of the appellant insofar as Notification No. 09/2023 dated 31.03.2023. While dismissing the petition, the assessee was permitted to file an appeal and time was granted to file appeal without reference to limitation in light of the proceedings before this Court. 3. At the time of hearing of the pr....

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.... the appellant was liable to pay tax at the rate of 18% per annum and not 12% as asserted. It is submitted that when such finding is being recorded as noticed from the conclusion of the order of adjudication, the procedure contemplated under Section 75 (4) of the CGST Act ought to have been afforded. It is also noticed that though the assessee was afforded an opportunity to show cause and despite ....

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....ng, the provision also stipulates that such opportunity is to be extended where any adverse decision is contemplated against such person. It must be noticed that in case of contingencies as contemplated under Section 75 (4) of the CGST Act wherein adverse decision is contemplated prior to concluding the proceedings, an opportunity of hearing ought to have been afforded. There is no evidence of suc....