Opportunity of hearing must be provided to assessee before passing of an order

Suvarna Traders Vs Assistant Commissioner of State Tax (Telangana High Court)

The Hon’ble Telangana High Court in M/s Suvarna Traders v. Assistant Commissioner of State Tax [Writ Petition No. 33292 of 2022 dated December 15, 2022] set aside the order confirming the excess claim of Input Tax Credit (“ITC”) passed by the Assistant Commissioner (ST) on the ground that the Petitioner was not granted fair opportunity of hearing.

Facts:

M/s Suvarna Traders (“the Petitioner”) has filed this petition challenging the legality and validity of the Order dated May 5, 2022 (“the Impugned Order”) passed by the Assistant Commissioner (ST) (“the Respondent”) wherein excess claim of Input Tax Credit (“ITC”) of INR 41,10,622/- under Central Goods and Services Tax (“CGST”) and equivalent amount of State Goods and Services Tax (“SGST”) each was confirmed.

The Respondent submitted the copy of Show Cause Notice (“SCN”) dated April 31, 2021 followed by the reminder dated June 2, 2021 issued to the Petitioner. Further, the Impugned Order and the notice of personal hearing was uploaded on the common portal of the Petitioner, which is an accepted mode of service under Section 169 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).

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