Case Law Details
Serajuddin and Co. Vs Union of India (Orissa High Court)
A perusal of sub-section 4 of the Section 75 of CGST Act 2017 makes it clear that whenever an assessee, chargeable with tax and penalty makes a request in writing for opportunity of hearing, such an opportunity should be granted to him. Here, admittedly though a request was made for personal hearing, however, without granting the same the impugned orders have been passed. Further, despite receipt of the request for grant of additional time for filing show cause, without passing any order on the same, the impugned orders have been passed.— Hence, impugned order was quashed — Appeal Allowed.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Heard Mr. Ashok Mohanty, learned Senior Advocate appearing for the petitioners and Mr. Sunil Mishra, learned Additional Standing Counsel appearing for the Commercial Tax-State.
According to Mr. Mohanty, a show cause notice dated 04.11.2019 vide Annexure-3 was issued to the petitioners under Section 73 of the OGST Act, 2017 for non-payment of OGST/CGST for the period January, 2019 to March, 2019 making two things clear. First, that the reply has to be submitted to the show cause notice by 04.12.2019 and secondly if the petitioner No.1 wishes to be heard in person before the case is adjudicated, the same should be intimated in writing. Upon receipt of show cause notice, vide letter dated 03.12.2019 under Annexure-4, the petitioner No.1 prayed for four weeks time to file the reply and further on 04.12.2019 also vide Annexure-4, the petitioners intimated their wishes to be heard in person. However, without responding to the prayer of the petitioners for time and without giving them an opportunity of personal hearing, the impugned orders were passed on 09.12.2019 and 10.12.2019 vide Annexure-5 series, which are under challenge here.
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