2026 (4) TMI 1644

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.... 2. By way of present writ petition preferred under Article 226 of the Constitution of India, the writ petitioner has prayed for quashing and setting aside the order dated 04.11.2025 in Form GST DRC-07 under the provisions of Section 74 of the Gujarat Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act" for short). 3. The brief facts leading to the filing writ petition is that the petitioner is engaged in the business of bitumen trading and import and is a registered person under the Act. The petitioner was given an intimation under Form GST DRC-01 A on 25.01.2025 for the Financial Year 2018-19, proposing payment under Section 74(5) of the Act. 3.1 The DRC-01A quantified alleged tax liability at the intimation stage i....

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....onal hearing as "No". 3.7 The stand taken by the learned Assistant Government Pleader cannot be countenanced, inasmuch as, the option of no personal hearing taken by the petitioner, cannot override the effect of mandate given by the statutory provision in Section 75(4) of the Act. 3.8 It was incumbent upon the authority to follow the mandate of Section 75(4) of the Act and grant opportunity of further hearing. This Court in the decision in the case of M/s. Yadav Trailor Transport Co. Vs. Union of India And Ors., rendered in Special Civil Application No. 3027 of 2025, has held as under: "9.1 It has been categorically observed by this Court in the case of Regent Overseas Pvt Ltd (supra), that when three dates had been granted, ....

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....that three adjournments have been granted and has passed the impugned ex parte order Such order is, therefore, clearly in breach of the principles of natural justice warranting interference by this court in exercise of powers under Article 226 of the Constitution of India." 9.2 In wake of such submissions, the Order-in-Original is passed against the settled legal position and in breach of principles of natural justice. 9.3 It is not in dispute that the petitioner was not heard before passing of the Assessment Order. It is fundamental proposition of law that other side should be heard before any order is passed. The maxim of Audi Alteram Partem is broad enough to include the rule against bias since a fair hearing is must fo....