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- Whether demand Order can be issued without granting an opportunity of being heard ?
Whether demand Order can be issued without granting an opportunity of being heard ?
Issue Favourable to Tax Payer ?:- yes
Held - Section 75(4) of the CGST Act, 2017 states that an opportunity of hearing shall be granted where request is received in writing from the person chargeable with tax or penalty or where any adverse decision is contemplated against such person.
Since an adverse decision was contemplated against the petitioner by issuing a show-cause notice under Section 73(1) of the CGST Act.....
Issue Favourable to Tax Payer ?:- yes
Held - This Court is of the opinion that since the Petitioner has not been afforded an opportunity to be heard and the said SCNs and concurrent impugned orders have been passed without hearing the Petitioner, an opportunity ought to be afforded to the Petitioner to contest the matter on merits.
Accordingly, the impugned orders are set aside. The Petitioner is granted 30 days&rsq.....
Issue Favourable to Tax Payer ?:- yes
Held - Once the reply to the show cause notice was filed, the indication made in the order impugned that no reply has been filed and various pleas, which were taken in reply to the show cause notice have not been considered, clearly shows non application of mind to the record of the case.
So far as issuance of notice for personal hearing is concerned, the material placed on record (Annexure - 3 & 4 to the pet.....
Issue Favourable to Tax Payer ?:- no
Held - We have gone through the judgment rendered in Writ Tax No. 114 of 2024 (Eveready Industries India Ltd vs. State of U.P. and another) delivered by a bench of which one of us was a member (Hon'ble Mrs. Sangeeta Chandra, J.) on 31.5.2024 where, the Court had observed that opportunity of personal hearing is necessary and should be given to assessee before any adverse order is passed against him.
Issue Favourable to Tax Payer ?:- no
Held - We have gone through the pleadings. However, we find there is no such pleading on record that the petitioner had also filed his reply to the show cause notice issued under Section 73 (1) of SGST Act or even prayed for time to be given to him to reply to the said show cause notice.
Learned counsel for the petitioner having placed reliance upon Judgment rendered in Eveready.....
Issue Favourable to Tax Payer ?:- yes
Held - This Court having considered the submissions made by the learned counsel for the parties has gone through the leading judgment in the case of M/s Bharat Mint & Allied Chemicals (supra) and finds that the said judgment although has read into the language of Section 75(4) of the Act and the right of “personal” hearing, it has not mentioned any causes omissus on the part of the legislature reading into the .....
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- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
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