MUKESH KUMAR SINGH
Vs.
THE COMMISSIONER, JHARKHAND GOODS AND SERVICE TAX, RANCHI., & ORS.
W.P. (T) No. 3141 of 2024
DATED: JANUARY 24th , 2025
HIGH COURT: JHARKHAND
Facts: The Petitioner has challenged the order passed by the Appellate Authority upholding the order of the Lower Authority alleging excess availment of ITC in GSTR-3B than the amount of ITC available as per GSTR-2A on the grounds that the Appellate order has been passed without issuing any notice or providing any opportunity of hearing to the Petitioner and without even seeking any document from the Petitioner.
Respondents contended neither did the Petitioner give any reply to notices in Form ASMT-10, Form DRC-01A or show-cause notice in Form GST DRC-01 nor there was submission by the Petitioner during the adjudication or appeal proceedings which indicated that the Petitioner was in possession of documents required for claiming ITC and that the Petitioner has actually discharged his statutory obligation including payment of tax to his supplier based on which he has claimed the ITC..
ISSUE: Whether the order passed by the Appellate Authority confirming the demand of ITC mismatch without providing any opportunity of hearing and seeking any further documents is valid ?
HELD:
Observed that the Petitioner had uploaded documents along with the appeal filed along with‘brief facts’ and also mentioning several ‘grounds of appeal’. The said documents include online reply ASMT-11 to the ASMT-10 notice. Therefore, the order of the Lower Authority is vitiated on account of non-consideration of the same.
Noted that under Section 107(8) of the CGST Act, it is duty of the Appellate Authority to give an opportunity to the appellant of being heard. There is no evidence that such opportunity of hearing was provided to the Petitioner by the Appellate Authority. Moreover, under Section 107(12) of the CGST Act, the order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision.
Held that the order passed by the Appellate Authority is in blatant violation of the provisions of Sections 107(8) and 107(12) of the CGST Act on account of non-compliance of the said provisions and set aside both , the Appellate order as well as the order passed by the Lower Authority and remanded the matter back to the Lower Authority to issue notice of hearing to the Petitioner, consider the documents , such as reply in , ASMT-11 filed online by the Petitioner and then pass a reasoned order in accordance with law .The petitioner is also permitted to file documents as well as any case law which he chooses to rely on before the Primary Authority.
Imposed the cost upon the Respondents of Rs.25,000/- payable to the Petitioner within four weeks.
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