TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 700
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....arned advocate Mr. Priyank Lodha appearing for the petitioner, at the outset, while referring to the provision of Section 75(4) of the Gujarat Goods and Service Tax Act 2017, has submitted that after issuance of notice in the Form GST DRC 01, the respondent-officer did not intimate the date, place and time of personal hearing and had passed the impugned Order-in-Original dated 28.08.2024, and hence is required to be quashed and set aside along with subsequent order passed by the appellate authority dated 06.03.2025. While pointing out documents on record, more particularly, DRC 01 (Pages 31 - 32), it is submitted that details about personal hearing i.e. date, time and venue are required to be specified by the respondents in the portal which....
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.... We have heard learned advocates for the respective parties. The aforementioned facts establish the fact about the issuance of notice under DRC 01 to the petitioner on 21.5.2024 which is not in dispute. We have perused the contents of Show Cause Notice in the format of DRC 01 and the details of the proceedings which are to be filled in are incorporated as under. Details of personal hearing and due date to file reply. Sr.No. Description Particulars 1 Date by which reply has to be submitted 21-06-2024 2 Date of personal hearing NA 3 Time of personal hearing NA 4 Venue where personal hearing will be held NA Thus, the respondents while issuing the notice GST DRC 01 in fact have incorporated the....
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....e ongoing proceedings, subsequently, in the portal before passing any adverse order against the petitioner or assessee, the date, time and venue of personal hearing are required to be specified. It is not in dispute that three opportunities are required to be given and as per provisions of section 75(5), three adjournments are required to be given. Section 75 reads as under. "Section 75. General provisions relating to determination of tax.- (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74 [or sub-sections....
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....hown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing: Provided that no such adjournment shall be granted for more than three times to a person during the proceedings. (6) The proper officer, in his order, shall set out the relevant facts and the basis of his decision. (7) The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice. (8) Where the Appellate Authority or Appellate Tribunal or court modifies the amount of tax determined by the proper officer, the amount of int....
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....ny amount of self-assessed tax in accordance with a return furnished under section 39 remains unpaid, either wholly or partly, or any amount of interest payable on such tax remains unpaid, the same shall be recovered under the provisions of section 79. [Explanation.-For the purposes of this sub-section, the expression "self-assessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.] (13) Where any penalty is imposed under section 73 or section 74 [or section 74A], no penalty for the same act or omission shall be imposed on the same person under any other provision of this Act." 10. We are of the considered o....