Komal Jayeshbhai Hemavat v. State Tax Officer (4) & Another

Background of the Case

In this case, the petitioner, Komal Jayeshbhai Hemavat, challenged an adjudication order passed under Section 74 of the GST Act on the ground that it was issued without granting any opportunity of personal hearing, thereby violating the principles of natural justice and the mandatory provisions of Section 75(4) of the GST Act.

The dispute originated from search proceedings conducted by the GST authorities, during which the books of accounts and relevant documents of the petitioner were seized. Following the search, the department initiated adjudication proceedings and issued a Show Cause Notice in Form GST DRC-01 dated 21.09.2023, proposing demand of tax, interest, and penalty under Section 74 of the GST Act.