M/s PINKY MARBLES v. DIRECTOR GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Pankaj Bhandari, Justice & Shubha Mehta, Justice
M/s PINKY MARBLES
v.
DIRECTOR GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE & ORS
D.B. CIVIL WRIT PETITON No. 4297/2024 dated 10.05.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 75
Decision : In favour of assessee
Opportunity of being heard not provided – Violation of natural justice – Writ Petition filed to challenge impugned order arguing that they were not provided an opportunity for a hearing as required under Section 75(5) of the CGST Act – Despite the request for adjournment of hearing by the petitioner, impugned order was passed without providing the additional adjournment – The respondent contended that the petitioner was given three opportunities to appear – The petitioner failure to appear, leads to impugned order – Also, contended that It is not mandatory to grant three adjournments in all cases – Held that – The court found that the respondent should have addressed the adjournment request before passing the order – Writ petition was allowed – The respondents were directed to re-adjudicate the matter, provide a last opportunity for a personal hearing, and then pass a fresh speaking order in accordance with the law.
Represented By:
Counsel for the Petitioner: Vedant Agarwal with Mayank Taparia through VC
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