TaxTMI 
TaxTMI 
2026 (8) TMI 80
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.... personal hearing in the show-cause notices issued to the petitioners, which ultimately culminated in the impugned order. 5. The respondent-Commissioner issued a show-cause notice dated 04.08.2024 under Section 74(1) of the Central Goods and Services Tax Act, 2017 (for short, "the CGST Act"), seeking to recover Input Tax Credit (ITC) of Rs. 7,63,026/- along with applicable interest under Section 50 of the CGST Act. It was alleged that the inward supplies received from M/s. RK Battery and Scrap were non-genuine, as the supplier was found to be a non-genuine and non-existent taxpayer. Consequently, the ITC was alleged to be inadmissible under Section 16(2) of the CGST Act. 6. It is the case of the petitioners that they were never aware of the aforesaid show-cause notice. Thereafter, the respondent authorities issued three reminders dated 12.09.2024, 07.11.2024, and 18.11.2024. The petitioners submitted a reply dated 21.11.2024 along with the tax invoices issued by the supplier. However, the respondent authorities proceeded to pass the impugned order dated 07.12.2024 in FORM GST DRC-07. 7. It is submitted that the impugned order deserves to be quashed and set aside since neit....
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....ted to the petitioner to remain present, he has not remained present. This is the only reason which is assigned in the impugned order. It is not in dispute that three opportunities are required to be given and as per provisions of section 75(5) of the G.S.T Act, three adjournments are required to be given. Section 75 of the G.S.T Act reads as under: "Section 75. General provisions relating to determination of tax.- (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74 [or sub-sections (2) and (7) of section 74A], as the case may be. (2) Where any Appellate Authority or Appellate Tribunal or court concludes that the notice issued under sub-section (1) of section 74 is not sustainable for the reason that the charges of fraud or any wilful-misstatement suppression of facts to evade tax has not been established against the person to whom the notice was issued, the proper officer shall determine the tax payable by such person, deeming as if the no....
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....al to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the Appellate Authority or the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Authority and that of the Appellate Tribunal or the date of decision of the Appellate Tribunal and that of the High Court or the date of the decision of the High Court and that of the Supreme Court shall be excluded in computing the period referred to in subsection (10) of section 73 or sub-section (10) of section 74 [or sub-sections (2) and (7) of section 74A] where proceedings are initiated by way of issue of a show cause notice under the said sections. (12) Notwithstanding anything contained in section 73 or section 74 [or section 74A], where any amount of selfassessed tax in accordance with a return furnished under section 39 remains unpaid. either wholly or partly, or any amount of interest payable on such tax remains unpaid the same shall be recovered under the provisions of section 79 [Explanation.-For the purposes of this sub-section, the expression "self....
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.... "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, it would tantamount to adjournments. However, the provisions of Sub-section (2) of Sec.33A of the Act provides for three adjournments, therefore, that would amount to 4 days and 3 adjournments. For ready reference, the observations made by this Court in the case of Regent Overseas Pvt Ltd (supra), are reproduced: "12. Another aspect of the matter is that by the notice for personal hearing three dates have been fixed and absence of the petitioners on those three dates apepars to have been considered as grant of three adjournments as contemplated under the proviso to sub-section (2) of section 33A of the Act. In this regard, it may be noted that sub-section (2) of section 33A of the Act provides for grant of not more than three adjournments, which would envisage four dates of personal hearing and not three dates, as mentioned in the notice for personal hearing. Therefore, even if by virtue of the dates stated in the notice for personal hearing it were assumed that adjournments were granted, it would amount to grant of two adjournmen....