Case Details: Viswaat Chemicals Ltd. vs. Sales Tax Officer - [2025] 173 taxmann.com 419 (Gujarat)
Judiciary and Counsel Details
- Bhargav D. Karia & D.N. Ray, JJ.
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Ms Dimple K. Gohil, Adv. for the Petitioner.
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Ms Shrunjal Shah, AGP for the Respondent.
Facts of the Case
The petitioner, a registered person under the GST law, was issued an intimation in Form GST ASMT-10 highlighting discrepancies in the returns filed. Pursuant thereto, a show cause notice under Section 73 of the CGST/Gujarat GST Act was issued proposing recovery of excess Input Tax Credit with interest and penalty. The notice was uploaded on the GST portal under the ‘Additional Notices/Orders’ tab. The petitioner did not file a reply. An order-in-original was passed confirming the proposed demand. The petitioner filed an appeal against the order. The appeal was dismissed on the ground of limitation. The petitioner approached Gujarat High Court contending that the show cause notice, being uploaded under the ‘Additional Notices/Orders’ tab, had escaped attention. It was further submitted that no opportunity of hearing was granted before passing the order.
High Court Held
The Hon’ble Gujarat High Court held that the impugned order was in violation of Section 75(4) of the CGST/Gujarat GST Act, as no opportunity of hearing was granted to the petitioner. It was not disputed that the show cause notice had been uploaded under the ‘Additional Notices/Orders’ tab and that no personal hearing was afforded. The order was accordingly quashed. The matter was remanded to the adjudicating authority for passing a fresh order after providing an opportunity of hearing to the petitioner.
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