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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
KCC Buildcon Private Limited – Appellant
Versus
State of Gujarat – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Dr. Malkiat Singh with learned advocate Mr. Arunkumar Soni for the petitioner and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondents.
2. Having regard to the controversy arising in the petition which is in narrow compass, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing.
3. Rule returnable forthwith. Learned Assistant Government Pleader Ms. Shrunjal Shah service of notice of rule on behalf of the respective parties.
4. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the legality of the order dated 10.08.2024 passed in Form GST DRC-07 as well as show cause notice dated 29.05.2024 issued under Section 74 of the Gujarat Goods and Services Tax Act, 2017 (For Short “the GST Act”) in Form GST DRC-01.
5. The brief facts of the case are as under :-
5.1. The petitioner a Private Limited Company is engaged in the business of constructing and development of infrastructures. A show cause notice dated 08.01.2022 was issued under Section 73 of the Goods and Services Tax Act, 2017 in Form GST DRC- 01, which was dropped
The absence of a meaningful personal hearing, required under Section 75(4) of the GST Act, constitutes a violation of natural justice, necessitating the quashing of the impugned order.
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....
An order assessing tax cannot be sustained if the proper officer denies an effective opportunity of hearing, as mandated by Section 75(4) of the WBGST Act, 2017.
The central legal point established in the judgment is the requirement of personal hearing and compliance with statutory provisions, emphasizing the principles of natural justice in adjudicative proc....
An adverse decision must be accompanied by an effective opportunity of hearing as mandated by statutory provisions; failure to do so renders the decision invalid.
The main legal point established in the judgment is the mandatory requirement of providing an opportunity for personal hearing as mandated by Section 75(4) of the UPGST Act, 2017, in upholding princi....
The court emphasized the mandatory requirement of granting a hearing under Section 75(4) of the GST Act before making any adverse decisions.
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