GRT Hotels & Resorts Pvt. Ltd. Vs State of Andhra Pradesh & Anr (Andhra Pradesh HC)
In M/s. GRT Hotels & Resorts Pvt. Ltd., Vs. State of Andhra Pradesh & Anr (Writ Petition No. 7584 of 2021 dated: 06.04.2021, it is held that, Sub-Section (4) of Section 75 of the Central Goods & Services Tax Act, 2017 (CGST Act for short), in clear and vivid terms, stipulates that an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.
Facts of the Case
- The Assistant Commissioner of State Tax, Ramachandrapuram, East Godavari District, being the second respondent herein on 06.01.2021, issued a show cause notice, calling upon the petitioner to show cause as to why tax of ₹10,04,022.00 should not be imposed, granting fifteen days’ time to the petitioner to file objections/arguments from the date of receipt of the said notice. However, the petitioner has failed to file any objections within the time stipulated. Against this backdrop, the only contention advanced by the petitioner in the present Writ Petition is that, in contravention of the mandatory provisions of Section 75 of the CGST Act, in general and sub-Section (4) of Section 75 of the Act in particular, the second respondent assessing officer passed the impugned order.
- Per contra, the respondent argued that, having failed to respond to the show cause notice issued by the second respondent herein, within the time stipulated, petitioner is estopped from questioning the validity and the legal sustainability of the impugned order passed by the second respondent on 09.02.2021. In the instant case, the assessing officer passed the impugned order under Section 75 of the Act and Rule 142 (5) of the Central Goods and Services Tax Rules, 2017 framed thereunder, which is under challenge in the writ petition.
Held by the Court
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