2025 (10) TMI 1174

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....ondent. 3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 10.02.2025 passed by the Respondent under Section 47 of the respective GST enactments, wherein, higher penalty of Rs. 4,01,348/- towards CGST and SGST each has been imposed on the Petitioner under Section 47(2) of the respective GST enactments. 4. Section 47(2) of the respective CGST and SGST enactments are reproduced below:- Section 47(2) of CGST Act Section 47(2) of SGST Act 47. Levy of late fee (1) ..... (2) Any registered person who fails to furnish the return required under Section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to ....

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....return' in case of persons other than an Input Service Distributor, a person paying tax under Section 51 or Section 52, a casual taxable person and a non-resident taxable person shall furnish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the Financial Year, with the audited financial statement for every Financial Year electronically, within such time and in such form and in such manner as may be prescribed i.e., 31st Day of December following the end of the Financial Year in Form GSTR-9. 9. However, by Rule 80(1A) of the respective CGST and SGST Rules introduced/inserted with effect from 29.12.2021 vide Notification No.40/2021- CT d....

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....sal of the materials, it is evident that the impugned show cause notice was uploaded on the GST Portal Tab. According to the petitioner, the petitioner was unaware of the issuance of the show cause notice through the GST Portal and the original of the said show cause notice was not furnished to them. In such circumstances, this Court is of the view that the impugned order came to be passed without affording any opportunity of personal hearing to the petitioner to establish its case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law. 8. For the reasons stated above, this Court is inclined to se....