2026 (4) TMI 988

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....n order. For the sake of convenience, to decide the controversy involved therein, the facts are being taken from Writ Petition No.18150/2023. 2. The petitioner has filed this present petition, being aggrieved by the order-in-original dated 28.07.2022 passed by the respondent No.2, pertaining to the year 2020-21. The petitioner is a proprietorship firm and registered with the GST department. The petitioner is engaged in the business of construction. After scrutiny of the return submitted by the petitioner, the Assistant Commissioner of State Tax, Itarsi Circle, noticed certain discrepancies, and issued GST ASMT-10 dated 20.04.2022 calling upon the petitioner to explain why the amount of Tax of Rs. 5,75,712/- with interest, and penalty be ....

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...., therefore no appeal could be filed before the Appellate Authority. 6. In support of this contention, learned counsel has placed reliance on the judgment passed by the Division Bench of this Court in which the impugned order in the Order-in-Original has been quashed for want of giving an opportunity of personal hearing as contemplated under Section 75(4) the GST Act. 7. The learned counsel for the petitioner has supplied the compilation of the photocopy of the orders passed by this Court as well as by other High Courts, in support of above submissions, which are as under: Sl. Nos. Party Name Date Paragraph Page Nos. 1. Writ Petition No.26956 of 2022 (Concord Tieup Pvt. Ltd. Vs. The State of Madhya Pradesh and ano....

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....ation No.11332 of 2022 with R/Special Civil Application No.11335 of 2022 (Graziano Transmission India Private Limited Vs. State of Gujarat) 23.06.2022 11 and 13 53-60 14. W.P. (C) No.6673 of 2021 and CM APPL. No.21011 of 2021 (M/s Jupiter Exports Vs. Commissioner of GST) 24.07.2023 8, 14, 16, 17, 18, 19, 22, 24 and 26 61-78 15. W.P. No.16131 of 2020 (M/s Shri Shyam Baba Edible Oils Vs. The Chief Commissioner and another) 19.11.2020 5, 6 and 8 79-83 16. Circular No.1053/02/2017-CX Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs 10.03.2017 14.3 and 14.4 84-111   17. Supreme Court of India Appeal (Civil) No.7539 of 1999 (Canara Ba....

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.... the petitioner is not treating this notice as under Section 73 of the GST Act. Even if that be so, the petitioner was required to file a reply to the said notice challenging its validity before the authority that issued the same. 10. So far, the question of non-grant of personal hearing is concerned, as per the language of 75(4) of the GST Act, the petitioner was required to demand the personal hearing. The petitioner, who did not submit a reply to the show-cause notice, cannot expect the opportunity of a personal hearing will be given to him. The opportunity of a personal hearing is always granted by the competent authority upon request. Since the petitioner did not file a reply to the show cause notice, the proper officer cannot assum....