The Gujarat High Court directed to avail remedy under Section 107 of the GST Act as adequate opportunity of hearing was granted.
The petitioner has challenged the order in original on the ground that the respondent authority has not provided the relied upon documents and no opportunity of hearing was also provided to the petitioner as contemplated under Section 75(4) of the Goods and Service Tax Act, 2017 (‘the GST Act’).
It was also submitted by the advocate for the petitioner that the respondent No.3 has blocked the credit in Electronic Credit Ledger from being utilized by the petitioner and, therefore, the petitioner is unable to carry on the business.
Section 75(4) of the GST Act reads that “An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person”.
Section 107 (1) of the GST Act reads that “Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such appellate authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.”
A Single Bench of Justice Bhargav D Karia observed that “On perusal of the impugned order in original passed in Form GST DRC-07, it emerges that the petitioner has been given adequate opportunity of hearing as stated in Para.5.1 to 5.9 of the impugned order and, therefore, the contention of the petitioner that the opportunity of hearing not given is not tenable and the petitioner is, therefore, required to be relegated to avail the alternative efficacious remedy under Section 107 of the GST Act, to challenge the impugned order before the appellate authority.”
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