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RASHMI ALOK KELA (FORMER PROPRIETOR, GIRISH PHARMACEUTICAL AGENCY) vs. STATE TAX OFFICER, NAGPUR & ANOTHER
(Bombay High Court)

Hon'ble Judges:

AVINASH G. GHAROTE
JAWALKAR
Pet. Counsel
Abhishek K. Naik
Res. Counsel
Ritu Sharma

Petitioner / Applicant

RASHMI ALOK KELA (FORMER PROPRIETOR, GIRISH PHARMACEUTICAL AGENCY)

Respondent STATE TAX OFFICER, NAGPUR & ANOTHER
Court Bombay High Court
State

Maharashtra

Date Oct 7, 2024
Order No.

WRIT PETITION NO. 5481 OF 2023

Citation

2024(10) TAXREPLY 12510
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ORDER

Heard. 2. The Petition questions the order dated 06.04.2022 (page 85) under Section 73(9) of the Maharashtra Goods and Services Tax Act, 2017 read with Rule 142 of the Maharashtra Goods and Services Tax Rules, 2017 imposing a tax liability of Rs.8,20,740/- upon the Petitioner. The only contention is that, no opportunity of hearing as contemplated by Section 75(4) of the GST Act, 2017 has been granted. 3. A perusal of the notices dated 22.06.2021 (page 72), 30.08.2021 (page 75); the screen shot of the portal dated 03.08.2023 (page 77) as well as the show cause notice dated 02.11.2021 (page 80) all indicate that the matter was never fixed for hearing. The issue has already been considered by this Court in Kloud Data Labs (P.) Ltd. Vs. Deputy Commissioner of State Tax, [2024] 165 taxmann.com 382 (Bombay), in which it has been held, that even if no reply has been filed, however that does not permit the authorities from doing away with the mandate of Section 75(4) of the GST....

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