2026 (8) TMI 629

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.... reply being filed by the petitioner and request being made for grant of personal hearing prior to passing of the said impugned order, the respondent(s), without considering the reply and without giving an opportunity of personal hearing, passed the impugned order contrary to the provisions of Section 75(4) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act of 2017'). 2. The case of the petitioner is that the respondent(s) issued a show-cause notice dated 24.03.2026 (Annex.5) under Section 74(1) of the Act of 2017 requiring it to show cause as to why the amount mentioned in the notice be not demanded and recovered from the petitioner towards tax, interest and penalty for the Financial Year 2022-23. The d....

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....the petitioner till the date of passing of the impugned order, which is contrary to the facts and material available on record and the respondent(s), without application of mind has passed the impugned order, which requires to be interfered with. 5. Per contra, the submission of the learned counsel appearing on behalf of the respondent authorities is that the show-cause notice was issued on 24.03.2026, which clearly prescribed the last date for submission of the reply and also required the petitioner to appear for a personal hearing, however, as no reply was filed within the stipulated time, the petitioner was not entitled to seek consideration of the reply filed beyond the prescribed period. 6. It is also the stand of the learned cou....

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....per sub-section (4) of Section 75 of the Act of 2017 a written request is not even required in a case where an adverse decision is contemplated. 9. The next question that arises is whether an opportunity of hearing under Section 75(4) of the Act of 2017 includes an opportunity of personal hearing. An opportunity of hearing may be afforded at various stages and granting time to file a reply also constitutes an opportunity of hearing before a decision is taken on the contemplated action. However, the provision does not clearly indicate as to whether Section 75(4) of the Act of 2017 includes grant of personal hearing as well. Therefore, we have to fall back upon the relevant DRC-01 Form, which forms part of the show-cause notice. The DRC-01....