Whether demand Order can be issued without granting an opportunity of being heard ?
Relevant GST lawTRT-2025-120
M/S. GODAVARI COMMODITIES LTD. VERSUS THE STATE OF JHARKHAND, COMMISSIONER, STATE TAX, JOINT COMMISSIONER OF STATE TAX (ADMINISTRATION) RANCHI, DEPUTY COMMISSIONER OF STATE TAX, RANCHI., ASSISTANT COM
Jharkhand High Court
Date:-18-04-22
In:-GST
Issue Favourable to Tax Payer ?:- yes
Held - Form GST DRC 01 was issued without specifying any date of hearing and, thereafter, straightaway, an Adjudication Order was allegedly passed fastening liability of tax, interest and penalty upon the Petitioner. From the order sheet, it is evident that no opportunity of personal hearing was granted to the petitioner and the purported Adjudication Order was passed on the first date itself after issuance of the summary of show cause notice. This itself clearly reveals that the entire adjudication proceedings have been carried out in stark disregard to the mandatory provisions of the GST Act and in violation of the principles of natural justice and, thus, the Adjudication Orders, allegedly are liable to be quashed and set aside on this ground also.
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