TaxTMI 
TaxTMI 
2026 (5) TMI 491
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....Appearance: For the Petitioner: Mr. Mohit Agarwal, Advocate Mr. Rahul Kumar, Advocate Mr. Vikash Khanna, Advocate. For the CGST: Ms. Shilpi Keshri, Advocate. For the State: Mr. Kumar Vivek, GP-7. ORAL JUDGMENT (PER: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH) Heard the learned counsel for the parties. 2. The present writ petition has been filed seeking the following reliefs: "(a) For quashing the ex-parte Assessment Order dated 24.04.2024 passed under Section 73 of the BGST Act, 2017 by the Respondent Deputy Commissioner, State Tax, Patna West Circle, Patna and subsequent demand raised in Form DRC 07 dated 24.04.2024 with respect to Financial Year 2018-19 as the same has been passed without granting any opportunit....
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.... Petitioner firm in terms of Section 169 of the BGST Act, 2017 nor the Petitioner was granted an opportunity of hearing in terms of Section 75(4) of the BGST Act, 2017; (e) For holding that the Respondent Deputy Commissioner of State Tax, Patna West Circle, Patna could not have initiated a fresh proceeding vide show cause notice dated 25.10.2023 as for the similar Financial Year a show cause notice in Form DRC 01 dated 12.02.2020 was already initiated, though the copy of which was also never served upon the Petitioner as the grounds for initiation of proceedings in both the show cause notices wherein mostly similar and identical; and/or for any other relief(s) as Your Lordships may deem fit and proper in the facts of the present ca....
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....to the assessee and adjourn the hearing for reasons to be recorded in writing, if sufficient cause is shown by the person chargeable with tax, however no adjournment shall be granted for more than three times to a person during the proceedings. Thus, it is submitted that since only two reminders were issued to the petitioner, whereafter the petitioner had filed his reply to the show cause on 10.04.2024, seeking opportunity of personal hearing, the assessing officer ought to have granted an opportunity to the petitioner to file his reply and advance his arguments personally. 5. Reliance has also been placed on Section 75(4) of the Act, 2017, which is reproduced hereinbelow: "An opportunity of hearing shall be granted where a requ....
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....est Circle, Patna, shall stand revived and the petitioner shall be liable to pay the total demand amount. 8. We have heard the learned counsel for the parties and perused the materials on record. It is apparent from the records that opportunity of personal hearing was afforded to the petitioner only twice, i.e. vide reminders dated 05.12.2023 and 06.04.2024, however Section 75(5) of the Act, 2017 permits that an adjournment can be granted for three times. Another aspect of the matter is that in the reply to the reminder show cause dated 06.04.2024, the petitioner had filed his response on 10.04.2024 in form GST - DRC - 06 and at serial no. 7 thereof, he had opted for personal hearing, however no personal hearing was accorded to the petit....