2025 (11) TMI 188

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.... 2017 (for short 'WBGST Act), and engaged in the business of installation of solar panels. A show cause notice under section 73(1) of the WBGST Act has been issued dated May 16, 2024 alleging that upon scrutiny of the data furnished by the registered tax payer in GSTR 3B vis- a -vis GSTR-1/GSTR-9 and claim in utilization of input tax credit (ITC) in respect of supply shown by its supplier in GSTR-1, few discrepancies revealed. 3. The petitioner was directed to show cause as to why the petitioner should not make the payment of tax, interest and penalty as indicated in the show cause notice. The show cause notice was followed by the impugned order passed under section 73(9) thereby determining the amount of tax, interest and penalty for th....

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....) of the WBGST Act states that the proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty equivalent to 10% of the tax or Rs. 10,000/- whichever is higher due from such person and issue an order. Section 75 of the WBGST Act lays down the provisions relating to determination of tax. Sub-section (4) of section 75 states that an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty or any adverse decision is contemplated against such person. 10. From a conjoint reading of the provisions laid down under sections 73 and 75 of the WBGST Act, this Court is of the considere....

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....2024 and the date of hearing was fixed at about 11.30 a.m. on June 15, 2024. Upon going through the dates mentioned in the detailed show cause notice, it appears that the time was given to file reply to the show cause notice during the entire period of June 15, 2024 and the hearing was fixed at 11.30. a.m. on June 15, 2024. 16. The dates mentioned in the summary show cause notice and the detailed show cause notice with regard to the fixation of dates for filing the reply to the show cause notice and the date of personal hearing are contradictory and confusing. 17. Be that as it may, the reply to the show cause notice has not been filed. Show cause notice is the foundation of the proceedings. Reply to such show cause notice is necessar....