Sayyad Akhtar Ali Vs State of Madhya Pradesh And Other (Madhya Pradesh High Court)
The writ petition was decided by the Madhya Pradesh High Court and challenged an order dated 02.07.2025 passed by the Joint Commissioner of State Tax, Ratlam Division, Indore under Section 73 of the Central Goods and Services Tax Act, 2017 for the financial year 2022–2023.
The petitioner contended that the impugned demand order was passed in violation of Section 75(4) of the CGST Act, as no opportunity of personal hearing was provided before passing an adverse order. It was argued that denial of such hearing rendered the order unsustainable in law.
During the proceedings, the State was provided copies of judgments relied upon by the petitioner and was granted time to examine them. The respondent authorities argued that, as per Section 75(4) of the CGST Act, an opportunity of personal hearing is required to be granted only when a written request is made by the assessee.
In response, the petitioner submitted that even in the absence of a specific request, the statute mandates the grant of personal hearing whenever an adverse decision is contemplated. Reliance was placed on a judgment of the coordinate bench in Technosys Security System (P.) Ltd. v. Commissioner, Commercial Taxes, which had interpreted Section 75(4) of the CGST Act.
