Matter to Be Remanded Since SCN Was Worded as a Final Order and Hearing Opportunity Was Not Provided | HC
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Case Details: Maheshwari Logistics Ltd. v. State of Gujarat - [2024] 168 taxmann.com 384 (Gujarat)
Judiciary and Counsel Details
- Bhargav D. Karia & D.N. Ray, JJ.
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Anandodaya S. Mishra & Ms Himanshi Patwa, Advs., for the Petitioner.
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Ms Shrunjal Shah, AGP for the Respondent.
Facts of the Case
The petitioner was engaged in the business of providing logistics services, supplying of non-coking coal and manufacturing of kraft paper and trading in variety of papers. The department issued show cause notice (SCN) in FORM GST DRC-01 and Form DRC-01A in which demand was made for availing ITC from fictitious firm.
The petitioner filed reply but the department issued order without giving any opportunity of hearing to the petitioner as per Section 75(4) of the CGST Act, 2017.The petitioner challenged the SCN and order on the ground that the impugned show cause notices were in nature of final order and the order was passed without giving an opportunity of hearing.
High Court Held
The Honorable High Court noted that in the instant case, the department had issued SCN worded as final orders without proper opportunity of hearing which cannot be sustained. The Court also noted that the impugned SCN were issued by the department in form of order-in-original which couldn’t be sustained in the eye of law. Therefore, the Court held that the impugned SCN and subsequent order were liable to be quashed and the matter was remanded for fresh proceedings.
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