CTS Industries Limited Vs Directorate General of GST Intelligence (Patna High Court)
Patna High Court held that order passed by the State Authority sustained since that there is no violation of principles of natural justice much less any violation of the statutory provisions as contained in sub-section (4) of Section 75 of the CGST/ BGST Act, 2017.
Facts- The present writ has been filed mainly alleging that the order dated 28.06.2022 has been passed by the respondent no. 2 for the period 2017-18 under Section 74(9) of the Bihar Goods and Services Tax Act, 2005 in contravention to Section 6(2) of the Central Goods and Services Tax Act, 2005 and hence be quashed.
Conclusion- Held that in the present case, there is no contest on fact that a demand-cum-show cause notice was issued to the petitioner even at the stage of Section 74 but the petitioner did not respond to the said notice. The petitioner did not turn up on the date fixed in the matter for personal hearing. This being the position, we are of the considered opinion that there is no violation of principles of natural justice much less any violation of the statutory provisions as contained in sub-section (4) of Section 75 of the CGST/ BGST Act, 2017. Having regard to the aforementioned discussions, we find no jurisdictional error on the part of the State Authority (Respondent No. 2) in passing of the impugned order. The writ application is not fit to be entertained.
