2026 (7) TMI 1916

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.... Equipments. 2) 2nd respondent issued Notice dated 09.03.2023 to the petitioner in Form GST ASMT-10, under Rule 99(1) of the GST Rules pointing out certain discrepancies upon comparing the returns filed by the petitioner i.e., e-way bills turnover for the period 2021-2022. Petitioner failed to respond to the said notice and thereupon, the 3rd respondent issued show cause notice dated 06.05.2023 under Section 74 (1) of the APGST, to which it is asserted that a reply dated 05.06.2023 was submitted seeking certain details while submitting the preliminary objections. Thereafter, the 3rd respondent issued proceedings dated 16.06.2023 vide DRC-07 under Section 74 of A.P. GST Act along with the summary of the Order, directing the petitioner to ....

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....o, on the other hand made submissions to the effect that the impugned proceedings does not suffer from any illegality, much less on the ground of violation of principles of natural justice. He submits that as per the statue / CGST Act, the petitioner has a remedy of appeal and instead of filing the same, it chose to file the present Writ Petition and the same is liable to be dismissed on the said ground. While not disputing the decisions on which reliance is placed by the learned counsel for the petitioner, he however, submits that the same are not applicable to the facts of the case. Learned counsel urges for dismissal of the Writ Petition as the same is devoid of merits. 5) This Court has considered the submissions and perused material....

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....ision is explicit and mandates that even in the absence of a request for personal hearing by the concerned person chargeable with tax or penalty, an opportunity of hearing shall be afforded in the event, any adverse decision is sought to be taken against such person. Interpreting the said provision of law, a Coordinate Bench of this Court in W.P.No.9162 of 2021, dated 28.04.2021, while setting aside the order of assessment inter alia held as follows: "8. In the instant case, admittedly, proposing an adverse action, by way of a show cause notice, 1st respondent initiated action under the above provision of law. It is evident from a reading of the impugned order that on the ground that the petitioner herein failed to respond to the s....