2025 (9) TMI 976

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.... Learned counsel for the petitioner submits that the petitioner is a proprietorship concern having GSTIN 09AENPG4743F1ZE. He submits that a show cause notice has been issued under Section 73 of GST Act to which the petitioner has submitted reply on 17.8.2024 and the date of personal hearing was fixed as 20.8.2024 but being not satisfied with the reply as well as without giving any opportunity of personal hearing to the petitioner an exparte order has been passed by respondent no. 3 on 24.8.2024 by which liability of tax, interest and penalty has been imposed to the tune of Rs. 5,40,914/-.Learned counsel for the petitioner further submits that the said order has neither been communicated to the petitioner nor the same has been uploaded in th....

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....a, learned ACSC supports the impugned order and submits that due opportunities of hearing, on various occasions, have been given to the petitioner but instead of appearing before the respondent authority, the petitioner neither sought adjournment nor appeared before the respondent authority on the date fixed for personal hearing, therefore, the impugned orders have rightly been passed. 7. After hearing learned counsel for the parties, the Court has perused the records. 8. A short submission has been made by learned counsel for the petitioner that impugned order has been passed on the date to which the petitioner was never put to notice, hence, the same is exparte. 9. This Court, on various occasions, has categorically held that on ....

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....5 issued by the Commissioner, Commercial Tax is not covered by the above mentioned saving clause in relation to the filing of the appeals under the GST Act. Hence, it is not applicable in the matters relating to GST" 5. Once the higher authority under the GST Act and the counsel appearing for the State has accepted the fact that there is no such provision for passing an order on a later date of hearing, the impugned order 07.03.2024 passed by respondent no.1 in Appeal No.GST AD0905220410341/2022, F.Y. 2018-19 cannot sustain in the eyes of law and the same is liable to be dismissed. 6. In view of the above facts as stated the impugned orders are hereby set aside. 7. The writ petition is allowed, accordingly. ....