Jay Jalaram Mandap Decorators Vs Deputy Commissioner (Gujarat High Court)
Gujarat High Court held that order passed without granting opportunity as provided in section 75(4) of the Gujarat Goods and Services Tax Act, 2017 [GST Act] is quashed and set aside as the same is non-speaking order and is in breach of principles of natural justice.
Facts- The respondent No.2-State Tax Officer issued a show-cause notice dated 28.12.2023 u/s. 73 of the Gujarat Goods and Services Tax Act, 2017 proposing to raise demand of Rs.26,98,158/- for the period from April, 2018 to March, 2019. Notably, the proprietor of the petitioner firm was not well and was undergoing medical treatment since 19.12.2023 and therefore, he could not attend the hearing on 18.01.2024 fixed by the respondent No.2 as intimated in the show-cause notice. The impugned order dated 9th March, 2024 was passed by the Adjudicating Authority without granting any further adjournments of hearing after 18.01.2024.
Conclusion- Held that as the impugned order is a nonspeaking order as well as the same is in breach of the principles of natural justice as no opportunity is given to the petitioner as provided in Section 75(4) of the GST Act, the same is hereby required to be quashed and set aside. Therefore, both the orders i.e. Order-in-Original dated 9th March, 2024 as well as the Appellate Order dated 24th April, 2025 are hereby quashed and set aside and the matter is remanded back to the respondent No.2 to pass a fresh de-novo order after giving an opportunity of hearing to the petitioner so as to enable the petitioner to file reply to the show-cause notice and personal hearing, if sought for by the petitioner.
