HC quashes Order for Tax & penalty passed without Opportunity | Section 75 | CGST Act 2017

Serajuddin and Co. Vs Union of India (Orissa High Court) A perusal of sub-section 4 of the Section 75 of  CGST Act 2017 makes it clear that whenever an assessee, chargeable with tax and penalty makes a request in writing for opportunity of hearing, such an opportunity should be granted to him. Here, admittedly though a request was made  for personal hearing, however, without granting the same the impugned orders have been passed. Further, despite receipt of the request for grant of additional time for filing show cause, without passing any order on the same, the impugned orders have been pas...