TaxTMI 
TaxTMI 
2025 (5) TMI 1733
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....ompetent Officer (Deputy Commissioner State Tax) Raipur, Division No.1 under the CGST Act, 2017 by which certain tax liabilities have been fastened upon the petitioner. 2. Learned counsel for the petitioner would submit that without giving opportunity of hearing, the impugned order has been passed, therefore, it is submitted that this order is void ab initio, as such he prays for admission of the writ petition. He would further submit that where no opportunity of hearing was granted to the petitioner, various High Courts entertained the writ petitions and passed the orders. 3. Per contra learned State counsel opposes the submissions and would submit that the petitioner has remedy of appeal under Section 107 of GST Act, 2017. 4. Heard lea....
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....against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. (5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed. (6) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty a....
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....ed against but shall not refer the case back to the adjudicating authority that passed the said decision or order: Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order: Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to ....