TaxTMI 
TaxTMI 
2025 (4) TMI 488
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....e State : Mr. Vikash Kumar, S.C-11. ORAL ORDER (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Heard learned counsel for the petitioner and learned Standing Counsel No. 11 for the State. 2. This writ application has been preferred seeking the following reliefs: (I) For issuing of writ of certiorari or any other appropriate writ quashing/ setting aside the Order for Demand vide Case Id/ARN: AD100524005085S dated 14.05.2024 Process No-Nil dated 26.08.2024 (as contained in Annexure-P2) and summary of the Order vide Reference No-ZD100824036628E, dated 27.08.2024(as contained in Annexure-P-2A) in the form of DRC-07 passed by the Respondent No-5 demanding tax, interest and penalty as the Demand Order is time barred in view....
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.... Constitution of India as beneficial provisions for the registered persons were not extended simultaneously for granting any relief (s) to which the petitioner is otherwise found entitled to in accordance with law. (IV) For that the Demand order (P-2 & P-2A) which were passed in violation of section 75(4) under BGST/CGST Act, 2017 where demand orders were passed without issuance of notice of personal hearing in violation of section 75 (4) under BGST/CGST Act,2017 which render the entire proceedings of Respondent No-5 violative of principles of natural justice and thus liable to be set aside. (V) For issuing of a writ of certiorari or any other appropriate writ quashing/ setting aside the Order for Demand vide Case Id/ARN: ....
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....omplied with the mandatory requirement of sub-Section (4) of Section 75 of the Central Goods and Service Tax/Bihar Goods and Service Tax Act (hereinafter referred in short as C.G.S.T and B.G.S.T Act.) 4. Learned counsel for the petitioner has drawn the attention of this Court towards the judgment of the Hon'ble Division Bench of this Court in the case of M/s Barhonia Engicon Private Limited (C.W.J.C No. 4180 of 2024) and other analogous matters decided on 27.11.2024 wherein it has been categorically held that the Assessing Officer has to issue notice providing an opportunity of hearing even if request for personal hearing has not been made by the Assesses. This has been held, a statutory mandate from which there is no escape. 5. Learn....
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....tatements made in paragraph no. 7 of the rejoinder filed on behalf of petitioner wherein there is a specific assertion that respondent no. 5 wrongly states that notices of personal hearing are annexed as Annexure R/2/2, R/2/3 and R/2/4 respectively with the counter affidavits. It is stated in the rejoinder that no copy of notice is annexed there and respondent no. 5 is trying to mislead this Court by annexing something else with the counter affidavit. The petitioner has brought on record a copy of the screen shot of the portal which displays notices tab where notices issued for personal hearing are annexed. It is pointed out that on the portal no notice of personal hearing has been annexed. 8. The learned Standing Counsel-11 has, however....
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....ted at the bar that so far as the challenge to the Notification No. 56/2023-Central Tax and Notification No. 13/2022-Central Tax are concerned, the said challenge failed in the adjudication made by the Hon'ble Division Bench of this Court in the case of M/s Barhonia Engicon Private Limited (C.W.J.C No. 4180 of 2024) and other analogous matters, therefore, so far as, that challenge to the notification is concerned, the same is not being pressed before this Court and this Court has not gone into the same. 12. The solitary question on which the impugned orders on demand have been challenged at this stage for purpose of remand is non-compliance with the mandate of sub-Section (4) of Section 75 of the CGST/BGST Act. We reproduce sub-Section (....
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....5085S dated 14.05.2024. In response of the said paragraph, in his counter affidavit respondent no. 5 (the counter affidavit is wrongly showing as filed on behalf of the respondent no. 2), it is stated that the perusal of the show cause notice annexed to the writ petition (Annexure-P1A) would show that opportunity of personal hearing is very much accorded to the petitioner and the date of personal hearing was fixed as 05.06.2024. We have already taken note of the averments made in paragraph '11' of the counter affidavit of Respondent No. 5. The three communications dated 03.07.2024, 11.07.2024 and 18.07.2024 which are purported to have been enclosed as Annexure R2/2, R2/3 and R2/4 respectively, have not been brought on record. 16. A lot o....