2025-VIL-622-CAL
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SGST High Court Cases

GST - Opportunity of hearing, Predetermined mind - Petitioner submitted that the proper officer had already made up his mind and afforded the petitioner an opportunity of personal hearing along with the show-cause notice indicates a predetermined mind - Petitioner case that the proper officer should have awaited the reply to the show-cause notice before affording the opportunity of personal hearing - Whether the proper officer's action of affording the opportunity of personal hearing along with the show-cause notice indicates a predetermined mind and is in violation of Section 75(4) of the CGST Act, 2017 – HELD - The mere fact that the proper officer afforded the opportunity of personal hearing along with the SCN does not indicate a predetermined mind. The proper officer had duly afforded the petitioner an opportunity to respond to the show-cause notice well before the opportunity of personal hearing was afforded - The word "contemplate" as used in Section 75(4) of the Act does not mean that the proper officer had made up its mind to pass an adverse order against the petitioner. The dictionary meaning of the word "contemplate" means "to view or consider with continued attention; to regard thoughtfully; to have in view as contingent or probable as an end or intention," and does not imply that the proper officer had made up its mind - There was no irregularity on the part of the proper officer in providing the petitioner with an opportunity of hearing by notifying the same along with the show-cause notice, especially when the opportunity of hearing was afforded subsequent to the date of furnishing the response to the SCN - the writ petition is dismissed
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