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SGST High Court Cases

GST - Principles of Natural Justice, Opportunity of Hearing - Demand for excess availment of Input Tax Credit and short payment of output tax – violation of principles of natural justice and the statutory requirement under Section 75(4) of the CGST Act, 2017 as the petitioner was not provided with an opportunity of personal hearing before the impugned order was passed – HELD - under Section 75(4) of the CGST Act, the opportunity of hearing must be granted in two situations, where a request in writing is received from the person chargeable, or where any adverse decision is contemplated against such person - the language of the statute is plain and unambiguous, and the use of the word "or" indicates that the opportunity of hearing is mandatory even in cases where no specific request is made, but an adverse decision is contemplated against the person - the opportunity of hearing must include the opportunity of personal hearing, as the statutory forms prescribed different stages for the purpose of personal hearing. Since the petitioner was not provided with the opportunity of personal hearing, the decision-making process adopted by the respondents was found to be in violation of the principles of natural justice and the statutory requirement under Section 75(4) of the CGST Act/MPGST Act - the impugned proceedings after the stage of reply to the show cause notice is set aside and the respondents are directed to provide the petitioner with the opportunity of personal hearing – the writ petition is allowed
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