Order to Be Set Aside as Hearing Opportunity Was Denied and Notice Was Misplaced Under Additional Notices/Orders Tab | HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 24 April, 2025
Latest from Taxmann
Case Details: Viswaat Chemicals Ltd. vs. Sales Tax Officer - [2025] 173 taxmann.com 419 (Gujarat)
Judiciary and Counsel Details
- Bhargav D. Karia & D.N. Ray, JJ.
-
Ms Dimple K. Gohil, Adv. for the Petitioner.
-
Ms Shrunjal Shah, AGP for the Respondent.
Facts of the Case
The petitioner, a registered person under the GST law, was issued an intimation in Form GST ASMT-10 highlighting discrepancies in the returns filed. Pursuant thereto, a show cause notice under Section 73 of the CGST/Gujarat GST Act was issued proposing recovery of excess Input Tax Credit with interest and penalty. The notice was uploaded on the GST portal under the ‘Additional Notices/Orders’ tab. The petitioner did not file a reply. An order-in-original was passed confirming the proposed demand. The petitioner filed an appeal against the order. The appeal was dismissed on the ground of limitation. The petitioner approached Gujarat High Court contending that the show cause notice, being uploaded under the ‘Additional Notices/Orders’ tab, had escaped attention. It was further submitted that no opportunity of hearing was granted before passing the order.
High Court Held
The Hon’ble Gujarat High Court held that the impugned order was in violation of Section 75(4) of the CGST/Gujarat GST Act, as no opportunity of hearing was granted to the petitioner. It was not disputed that the show cause notice had been uploaded under the ‘Additional Notices/Orders’ tab and that no personal hearing was afforded. The order was accordingly quashed. The matter was remanded to the adjudicating authority for passing a fresh order after providing an opportunity of hearing to the petitioner.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
