Regma Ceramics Limited Vs Superintendent of GST and Central Excise (Madras High Court)
Madras High Court held that order passed under GST against the petitioner, however, without granting an opportunity of personal hearing amounts to violation of principles of natural justice. Accordingly, the order is inclined to be set aside.
Facts- The show cause notice dated 29.12.2023 was issued to the petitioner. Subsequently, a Corrigendum dated 16.01.2024 was issued making the Show Cause Notice answerable to the 1st respondent. Thereafter, the petitioner submitted its reply on 01.07.2024 and appeared for personal hearing before the 1st respondent on 03.07.2024 . However, another corrigendum was issued by the 2nd respondent on 23.07.2024, enhancing the ITC excess claim from Rs.59,784/- to Rs.3,02,334. Subsequently, impugned order was passed by the 1st respondent on 30.07.2024, confirming liability of Rs.5,89,369/- u/s. 74 of the Act, along with interest and penalty for the Assessment Year 2017-2018 to 2021-22 and a subsequent Rectification Order No.1/2024 (GST) was issued on 31.07.2024.
The petitioner contested that impugned orders, confirming the demand as per the 2nd corrigendum dated 23.07.2024 came to be passed without affording an opportunity of personal hearing to the Petitioner and therefore the same are passed in violation of principles of natural justice.
