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Future Consumer Limited vs State of Madhya Pradesh & Ors.

Date of Order: October 22, 2024
Subject: Denial of personal hearing under Section 75(4) of CGST Act
Description:

The petitioner challenged an order passed under Section 73 imposing tax, interest and penalty, contending that no personal hearing was granted despite statutory mandate. The factual background showed that the petitioner relied on a Division Bench judgment granting relief on similar grounds.
The Court held that where no reply is filed and no appearance is made before the authority, denial of personal hearing cannot be a ground for interference. The writ petition was dismissed.

 

Foot Note:

Case laws referred:
Technosys Security System Pvt. Ltd. v. Commissioner, Commercial Taxes, 2023 SCC OnLine MP 4156

 

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