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SONIA GOKANI, MAUNA M. BHATT
Manjeet Cotton Pvt. Ltd. – Appellant
Versus
Commissioner Of State Tax – Respondent
ORDER :
SONIA GOKANI, J.
1. Issue Notice, returnable forthwith. Learned AGP waives service of notice for and on behalf of the respondent-State.
2. Petitioner is before this Court under Article 226 of the Constitution of India seeking to challenge the action of the respondent authority on the ground that the same is violative of principle of natural justice.
3. According to the petitioner, who is having his principal place of business at Ahmedabad and having GST Registration being engaged in the business of trading of Cotton Bales, Cotton Yarn, Cotton Seed Oil Cake, etc. received a show cause notice under Section 73 of the Central Goods and Service Tax/Gujarat Goods and Service Tax Act (‘the CGST Act’ and GGST Act’ hereinafter) along with summary thereof in the Form GST DRC-01 on 13.01.2022 issued by the respondent No.3.
3.1 It was alleged that the petitioner was supplied nil rated or exempted supply, but he had not reversed the ITC related to the said exempt supply as per Section 17(2) of the CGST Act read with Rule 42 of the Central Goods and Service Tax Rules, 2017 and Gujarat Goods and Service Tax Rules, 2017 (‘the CGST/GGST Rules’ hereinafter). The demand was made of Rs.36,15,696/-
The judgment establishes the requirement of affording a minimum period of 30 days for responding to show cause notices under Section 73 of the CGST Act and emphasizes the need for show cause notices ....
The main legal point established in the judgment is that the opportunity of hearing must be comprehensive and cannot be short-circuited, and it must provide a real and meaningful opportunity for a fa....
Procedural errors that violate natural justice, such as scheduling personal hearings before submission deadlines, render tax assessments invalid.
Proper adjudication process and consideration of petitioner's reply before passing an order.
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