Order Date – 31 January 2024

Parties: JRK Diagnostic Vs The Deputy State Tax Officer I

Facts –

• The Petitioner, JRK Diagnostic, is engaged in the business of trading in medical, surgical and diagnostic equipments.
• A show cause notice in Form GST-DRC-01 and an intimation in Form GST-DRC-01A issued pertaining to the mismatch between GSTR-3B and GSTR-1 as regards outward supply of goods and services. The petitioner requested for a month's time for a personal hearing so as to enable the petitioner to submit relevant documents. However, the impugned order issued in spite of the reply requesting for a month's time.

Issue –

• Whether there is violation of principles of natural justice

Order –

• The Single Bench of Hon’ble High Court observed that the record shows that a reminder letter dated 18.12.2023 was issued by the respondent requesting for a reply to the show cause notice and that the petitioner requested for a month's time to do so by reply dated 25.12.2023. The said reply dated 25.12.2023 was disregarded.
• In effect, in spite of request, no personal hearing was provided and there was breach of principles of natural justice. For that reason, the impugned order warrants interference. The impugned order dated 30.12.2023 is quashed. As a corollary, the matter is remanded for re-consideration.