2026 (2) TMI 168

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.... 2. The brief facts of the case are as follows: i) The petitioner is a proprietorship concern registered under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "the CGST Act") and Union Territory Goods and Services Tax Act, 2017 (hereinafter referred to as "the UTGST Act") read with Section 20 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as "the IGST Act") with GSTIN : 04ABXPN8083A1ZE. ii) Scrutiny proceedings were initiated against the petitioner on August 05, 2025 under Section 61 of the CGST Act, 2017 in respect of alleged discrepancies found in the petitioner's return in ASMT-10 form. In response thereto the petitioner filed a detailed reply on August 17, 2025. ....

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.... under Section 75(4) of the CGST Act, the respondent authorities illegally and arbitrarily passed/uploaded the impugned order dated December 25, 2025 demanding an amount of Rs. 57,93,127/- from the petitioner firm. 4. It is argued that the impugned order has been passed in contravention of the provisions of Section 75(4) of the CGST Act, which provides for an opportunity of personal hearing where the assessee requests for the same in writing or where any adverse decision is contemplated against such person. From the documents available on the portal, it is clear that the petitioner has prayed for a personal hearing which for reasons best known to themselves, was not provided by the authorities concerned. Therefore, he prays for setting-a....