Order Date – 12 January 2024

Parties: M/s Primeone Work Force Pvt. Ltd. Vs  Union Of India

Facts –

• The Petitioner, M/s Primeone Work Force Pvt. Ltd., by mistake marked as "NO" for opportunity of hearing while submitting the reply to show cause notice. It was submitted that the same got marked due to some technical glitch/mistake on the portal.

Issue –

• Whether the opportunity of hearing is mandatory?

Order –

• The Divisional Bench of Hon’ble High Court observed that since in the present cases, both tax and penalty are imposed against the petitioners and admittedly, an adverse decision is contemplated against the petitioners, therefore, under Section 75(4) of the Act of 2017, an opportunity of hearing was mandatorily required to be given by the department to the petitioners and merely marking the same as "NO" in the option cannot entitle the department to pass an order without giving any opportunity or even without waiting for the petitioners to appear on the date fixed. 
• In view thereof, all the writ petitions are allowed on the sole ground of opportunity of hearing and the orders impugned in all four writ petitions are quashed. Further it shall be open for the department to give a fresh opportunity of hearing to the petitioners on the reply already submitted by the petitioners to the show cause notice and pass a fresh order in accordance with law.