- Home
- General Issues
- Miscelleneous
- Personal Hearing
- 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 - After going through the averments made in the respective affidavits and the documents annexed therein, it appears that admittedly; no opportunity of personal hearing has been granted to the petitioner and he was also not given the relied upon documents. This Court in the case of M/s. Godavari Commodities Ltd.(supra) has laid down the law with regard to opportunity of personal hearing.
In the instant case on 25.02.2020 .....
Issue Favourable to Tax Payer ?:- yes
Held that - We are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any suffi.....
Issue Favourable to Tax Payer ?:- yes
Held – It is not in dispute that no opportunity of personal hearing was given to the petitioner before passing the impugned order. The material on record also indicates that several documents relied upon by the respondent No.1 in the impugned order at Annexure-E were neither brought to the notice of the petitioner nor was he permitted to cross-examine the witnesses with reference to the said documents. Further, no opportunity to produce addi.....
Issue Favourable to Tax Payer ?:- yes
Held - Considering the facts and circumstances of this case as appears from record and submission of the parties, the aforesaid impugned order dated 9th March, 2022 is set aside and the matter is remanded back to the officer concerned for passing a fresh order after giving opportunity of personal hearing to the petitioner within four weeks from the date of communication of this order. It is clarified that this Court has not gone into the merit.....
Issue Favourable to Tax Payer ?:- yes
Held - On perusal of the impugned adjudiction order it appears that though the Adjudicating Authority concerned has recorded that the impugned order has been passed after considering the reply filed by the petitioners but nowhere it appers that the petitioners’ request for personal hearing was either considered or rejected.
Additional Government Pleader is not in a position to contradict the aforesaid admitted position which appears fr.....
Issue Favourable to Tax Payer ?:- yes
Held - It is clear from the record that Notice as well as order impugned was passed on the same date i.e. 06/01/2022. An opportunity of hearing has not been afforded to the petitioners and therefore, it is in breach of principles of natural justice.
Considering the facts and circumstances of the case, we are of the opinion that the petition requires consideration and hence, the same is allowed. The impugned order dated 06/01/2022 passed .....
- 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 ?