TK ELEVATOR INDIA PRIVATE LIMITED (EARLIER KNOWN AS THYSSENKRUPP ELEVATOR (INDIA) PRIVATE LIMITED) v. ASSISTANT COMMISSIONER (GST)
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 61 & 74
Rule Number : Rule 99
Rule Name : Central Goods & Services Rules, 2017
Decision : Matter remanded back
Violation of principles of natural justice – A search was conducted in the petitioner premises in relation to dues for the period July, 2017 to October, 2020 – Thereafter, notice was issued pointing out certain discrepancies u/s 61 of CGST Act and Rule 99(1) of the CGST Rules – The Petitioner requested for personal hearing but the same was rejected and the impugned order was passed under Section 74 of the CGST Act – Held that: Observed that, on plain reading of the order indicates that there is neither any discussion nor any reference to the notice dated 05.11.2020 or the petitioner’s reply to the said notice – Found that, on merit in the petitioner’s contention that the said order is also vitiated as having been passed without following the principles of natural justice as no opportunity for hearing was afforded to the petitioner – Impugned order is set aside and the matter is remanded to the concerned authority to pass an order afresh after affording the petitioner an opportunity of being heard.
Represented By:
Counsel for the Petitioner: Shammi Kapoor, Kavita Jha, Swati Agarwal & Prachi Jain, Adv.
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