HINDUSTAN CONTRUCTION COMPANY LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) These writ petitions have been preferred on behalf of the petitioner for challenging order No.43 dtd. 24/6/2022 imposing interest and penalty (WP No.12419/2022) and Order No.42 dtd. 24/6/2022 imposing interest (WP No.12416/2022) by the respondent Joint Commissioner, State GST, Circle Nimbaheda, on account of delayed payment of tax.

(2.) The petitioner has challenged the final assessment order on the ground of non-adherence to the principles of natural justice, violation of mandatory requirement of Sec. 75 of the CGST Act and numerous other grounds.

(3.) Learned counsel Shri Raichandani, representing the petitioner, submitted that a detailed reply to the show cause notice was furnished on behalf of the petitioner and a request was also made for personal hearing before adjudication but the impugned orders were passed without providing opportunity of hearing and without adverting to the petitioner's assertions made in the reply.