2026-VIL-782-RAJ
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SGST High Court Cases

GST – Reply of SCN after prescribed due date, Opportunity of Hearing under Section 75(4) of the CGST Act – Petitioner filed reply to Show Cause Notice after due date and requested personal hearing. Authority passed assessment order without considering reply or granting personal hearing, proceeding on ground that no reply was filed within stipulated time - Whether opportunity of personal hearing must be granted where reply and request for hearing are received after prescribed due date but before order is passed – HELD – The Section 75(4) of CGST Act provides that opportunity of hearing shall be granted where written request is received from person chargeable with tax or where adverse decision is contemplated. The issuance of Show Cause Notice itself indicates contemplation of adverse proceedings – The plain reading of Section 75(4) provides that written request is not even required in case where adverse decision is contemplated as contemplation of adverse decision triggers duty to grant hearing - The DRC-01 Form attached to SCN contemplates personal hearing even after due date for submission of reply and no material on record shows that date was fixed for personal hearing before written request was made. Impugned order does not refer to any date fixed for personal hearing and proceeds on false premise that no reply was filed, though reply was actually filed well before the assessment order. Authority failed to apply mind to proceedings and did not consider reply filed by assessee – The assessment order is set aside and fresh proceedings shall be initiated from stage of consideration of reply and after providing opportunity of personal hearing as required by law. Exemplary costs of Rs.10,000 imposed on respondent authority – The writ petition is allowed
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