NAINITAL, India, May 11 -- Uttarakhand High Court issued the following judgment/order on April 9:
1. Heard learned counsel for the parties.
2. The order in original dated 25.07.2024 passed u/s 74 of the CGST/UKGST Act is under challenge essentially on the ground that the order has been passed without fixing any date for personal hearing although specific request for the same was made by the petitioner.
3. In the counter affidavit filed on behalf of the Revenue, the said fact has been disputed on basis of the option exercised by the petitioner in respect of personal hearing while submitting response to the show cause notice.
4. Learned counsel for the petitioner submits that there is a default setting in the system, and on account of which, the assessee does not get option to state whether he wishes to avail personal hearing or not, however, the petitioner by means of a written application dated 08.06.2024, requested the Assistant Commissioner to accord personal hearing to the petitioner. The said application is Annexure-13 to the present petition.
5. In the counter affidavit, it is not disputed that such an application was filed by the petitioner or that it was not received by the Department.
6. Consequently, the order passed is in violation of provisions of Section 75(4) of the Act. Therefore, the impugned order dated 25.07.2024 is hereby quashed. In consequence, the recovery proceedings would also stand quashed. It is left open to the Department to provide opportunity of hearing to the petitioner and thereafter pass a fresh order strictly in accordance with law.
7. Accordingly, the Writ Petition stands disposed of.
8. All pending applications stand disposed of accordingly.
Disclaimer: Curated by HT Syndication.
