Order in Form GST DRC-07 quashed and set aside by Bombay High Court, as passed without granting a personal hearing.

BACKGROUND IN BRIEF:

The Petitioner preferred a Writ Petition against an order in Form GST DRC-07 and contended that the Order was passed without considering the submissions made by the Petitioner and without granting a personal hearing. The Petitioner contended that the Order was an adverse decision against the Petitioner and that therefore, the Petitioner was entitled to an opportunity of being heard.

HON’BLE BOMBAY HIGH COURT HELD

The Hon’ble Bombay High Court noted that as per CGST Act, 2017, no written notice in respect of the personal hearing was issued to the Petitioner and the said Order did not consider the case of the Petitioner, even when a Reply was submitted.

Therefore, the said Order was quashed and set aside while the proceedings were remanded back to the Assessing Officer, to be decided in accordance with law after grating an opportunity of personal hearing to the Petitioner.

Case Details: Cart2India Online Retail Private Limited Versus Union of India & Ors. – reported in (2023) 13 CENTAX 127 (Bom.) / 2024 (80) G.S.T.L. 117 (Bom.) [28.11.2023]