2026 (6) TMI 1347

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....ASG ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Heard learned counsel for the petitioner and learned counsel for the CGST. 2. The petitioner in this writ application has been seeking the following reliefs: "(i) The show cause notice dated 18.06.2025 (as contained in Annexure- P 2 series) issued by the respondent no. 3 for the Tax Period 2018-19 to 2022-23 under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter called the Act) for multiple assessment years in absence of any element of fraud, willful misstatement or suppression of facts to evade payment of tax in view of the binding statutory circular issued by the Central Board of Indirect Taxes that too after expiry of the period ....

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....rsonal hearing to the petitioner. In paragraph-14 of the writ application, the petitioner has made the following statements: "That the petitioner states that the Respondent no. 2 before reaching the adverse decision did not issue any notice to the petitioner for providing opportunity of hearing in terms of the statutory provisions mandated in sub Section 4 of Section 75 of the Act. In the matter of TATA projects limited versus Union of India & Ors. In C.W.J.C. No. 7830 of 2024 this Hon'ble High Court has held that before passing any adverse order an opportunity of shall be provided to such person against whom adverse orders are likely to be passed." 4. While going through the impugned order (Annexure-'P/3'), this Court noticed t....

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....ugned order, is not a compliance with the mandate of Sub-section (4) of Section 75 of the CGST Act, 2017. 6. We are, however, not persuaded to accept the submission of learned counsel for the petitioner. It is evident from the records that the SCN (Annexure- 'P/2') has been issued under Section 74(1) of the CGST Act, 2017. Under the scheme of Section 74 of the CGST Act, 2017, the proper officer has to determine the amount of tax, interest and penalty due from the person on whom SCN has been served, after considering the representation, if any, made by that person. Sub-section (9) of Section 74 of the CGST Act, 2017 is quoted hereunder for a ready reference:- "74. (9) The proper officer shall, after considering the representation....

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....essing Authority inasmuch as after receipt of the response of the petitioner, the Assessing Authority granted three opportunities of personal hearing on 10.07.2025, 18.07.2025 and 28.07.2025 to the tax-payer. Sri Ibrahim J Gadly, Chartered Accountant an authorized representative of the tax-payer appeared in personal hearing on 28.07.2025 and made a submission that the defence reply in written is the final submission in the case and nothing more is to be said in addition to the said defence reply. This Court, therefore, understands that the mandate of Sub-section (4) of Section 75 of the CGST Act, 2017 has been fully complied with. In fact, requirement of giving a personal hearing arises only when the Assessing Authority contemplates passing....