NEW HORIZON MOSAICS Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has filed this writ petition challenging Ext.P4 order passed by the 3rd respondent.

(2.) Initially, the 4th respondent had passed Ext.P2 order under Sec. 73 of the Central Goods and Services Tax Act, 2017 and Kerala State Goods and Services Tax, Act, 2017 (for short, CGST/KSGST Act). Thereafter, Ext.P3 notice was issued to the petitioner for recovery of the amounts pursuant to Ext.P2. The 4th respondent has passed Ext.P4 rectification order under Sec. 73(1) and (9) of the CGST/KSGST Act. The petitioner submits that Ext.P4 order has been passed without hearing the petitioner.

(3.) This Court, by order dtd. 21/6/2024, directed the learned Government Pleader to get instructions as to the contention of the petitioner that Ext.P4 order was passed without hearing the petitioner. The learned Government Pleader, on instructions, submits that the petitioner was not heard before passing Ext.P4 order.