CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases | https://www.nyca.in ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases Wed, 03 Apr 2024 09:35:47 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.1 https://www.nyca.in/wp-content/uploads/2022/08/9060CA_logo_icai-1.jpg CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases | https://www.nyca.in 32 32 Bombay HC Invalidates Tax Order Without Personal Hearing https://www.nyca.in/bombay-hc-invalidates-tax-order-without-personal-hearing/ https://www.nyca.in/bombay-hc-invalidates-tax-order-without-personal-hearing/#respond Wed, 03 Apr 2024 09:35:47 +0000 https://www.nyca.in/?p=8197 In the case of Cowtown Software Design Pvt. Ltd. versus Union of India, heard in the Bombay High Court under Writ Petition (L) No. 31152 of 2023

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In the case of Cowtown Software Design Pvt. Ltd. versus Union of India, heard in the Bombay High Court under Writ Petition (L) No. 31152 of 2023, the court addressed the crucial issue of whether the denial of a personal hearing to the petitioner by tax authorities was in compliance with Section 75(4) of the GST Laws.

Facts of the Case & Timelines:

  • The petitioner contested an Order issued by the tax authorities, alleging a violation of Section 75(4) of the GST Laws and principles of natural justice.
  • The petitioner raised concerns over the issuance of an adverse Order without affording them a personal hearing.

Issue:

  • The central issue pertained to the denial of a personal hearing to the petitioner before the issuance of an adverse Order, a right claimed under the CGST Act.

Petitioner’s Argument:

  • The petitioner asserted that the Order was invalid due to its failure to adhere to the provisions of the CGST/MGST Act, which mandate a personal hearing before making adverse decisions. They emphasized the breach of principles of natural justice.

Respondent’s Argument:

  • The respondent contended that no personal hearing was necessary as the petitioner did not explicitly opt for one in the system, and their written response was deemed sufficient to address their contentions.

Held:

  • The Bombay High Court ruled in favor of the petitioner, declaring the impugned Order invalid. The court emphasized that a personal hearing is mandatory under the CGST Act, both upon request and when an adverse decision is anticipated. Consequently, the respondent was directed to provide a hearing and reconsider the case in light of the principles of natural justice.

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