2026 (4) TMI 779

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....d by Ext.P5 Order-in-original, passed under Section 74 of the CGST/KSGST Act, 2017. The dispute is in respect of the assessment year 2017-2018, and the petitioner was earlier served with Ext.P2 show cause notice dated 05.08.2024. Even though the petitioner submitted Ext.P3 written explanation to the said show cause notice, the same culminated in Ext.P5 wherein, the objections raised by the petitioner were rejected, and the order was passed rejecting the input tax credit claimed by the petitioner. This writ petition is filed challenging the same, on the ground that the petitioner was not given proper opportunity for hearing. 2. According to the petitioner, when the authorized representative of the petitioner appeared for hearing, in respo....

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....tunity. According to him when the authorized representative appeared before the 3rd respondent, he was directed to appear before another officer, and thereafter the order was passed by the 3rd respondent considering that the matter had been heard. 6. Thus, the learned counsel for the petitioner contends that there is violation of the principles of natural justice. To substantiate the contention of the petitioner, an affidavit sworn by the authorized representative of the petitioner is produced as Ext.P4. In the said affidavit, the said authorized representative, who is a Cost Accountant, has specifically asserted that on 30.01.2025, he appeared before the State Tax Officer in compliance of the directions from the office for a personal he....

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.....P2 show cause notice for invocation of Section 74 of the CGST Act are very vague. I find some force in the said contention. Going by the recitals in Ext.P2, it can be seen that, even though in Clause (II) of the show cause notice the brief facts of the case are mentioned and the details of the transaction in respect of which the discrepancy was alleged was referred to, the further details in respect of the same are not revealed. However, in Ext.P5 order, in paragraph No.6, the details of the allegations are specifically highlighted. According to the petitioner, had these details been furnished in the show cause notice itself, they could have contested the matter more effectively, by producing the documents to substantiate their contentions....