2025 (6) TMI 1570

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....rom April 2020 to August 2020, the present writ petition has been filed. 2. Mr. Choraria, learned advocate appearing for the petitioner by drawing attention of this Court to the show cause notice issued in Form GST DRC - 01 dated 25th April 2024 submits that at the time when the aforesaid show cause was issued, the proper officer had already made up his mind. According to him, the above would corroborate from the fact that the proper officer not only afforded the petitioner with an opportunity to submit its reply to the show cause but simultaneously with the affording of the opportunity to respond had afforded the petitioner opportunity of personal hearing. 3. By placing reliance on the provision of Section 75 (4) of the said Act he s....

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....as stated that in the first week of January 2025 upon the change of accountant of the petitioner, the petitioner had been able to ascertain and was handed over the aforesaid notices and order of the proceeding and had no notice prior thereto. It is, however not the case of the petitioner that since December 2023 the petitioner did not operate the portal or did not file any returns. The order in the instant case was not passed overnight. Admittedly, the order was preceded not only by the show cause but also by a pre show cause notice and as such, it is very difficult to accept the contention of the petitioner that the petitioner was unaware with regard to the aforesaid proceeding and only became aware thereof, upon the new accountant taking ....

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....opportunity of personal hearing prior to receipt of the reply, the same does not and cannot render the aforesaid show cause bad, nor can it be concluded that the proper officer had made up his mind in the matter. 10. Having regard to the provision of Section 75(4) of the said Act it is apparent that the said provision provides that an opportunity of hearing shall be granted where a request is received from the person chargeable with tax or where any adverse decision is contemplated against such person. The word "contemplate" has not been defined in the said Act. Having regard thereto reliance is placed on the dictionary meaning of the word "contemplate" as available in the Black's Law Dictionary. As per the Black's Law Dictionary the wor....