Order Date – 06 May 2025

Parties: M/s Kavish Ispat Vs Union of India & Ors.

Facts –

• The Petitioner, M/s Kavish Ispat, was served with a show cause notice and filed a reply to the SCN on 27.06.2024 with supporting documents.
• The petitioner claimed that the impugned order was passed without providing personal hearing.

Issue –

• Whether the impugned adjudication order is valid when the petitioner’s reply was allegedly not considered and no personal hearing was provided? 

Order –

• The Hon’ble High Court observed that a perusal of the impugned order reveals that the order has considered the reply and noted that the supplier’s registration itself was cancelled as the firm was non-existent. Considering the fact that the reply has been considered, a personal hearing was granted and the impugned order is an appealable order under Section 107 of Central Goods and Services Tax Act, 2017 (hereinafter ‘CGST Act’), the Court is of the opinion that the order does not warrant interference under the writ jurisdiction.
• Accordingly, the Petitioner is permitted to file an appeal under Section 107 of the CGST Act along with the prescribed pre-deposit by 10th July, 2025.