2021 (10) TMI 802 - HC - GST

Violation of principles of natural justice - validity of assessment order - contention of the appellant is that they were not given an opportunity of personal hearing - Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017 - HELD THAT - Under Section 75(4) of the Act, it has been mandated that an opportunity of hearing shall be granted on the request made by the assessee or where any adverse decision is contemplated against such person - In the case on hand, it cannot be disputed that a notice of personal hearing was given to the appellant, fixing the personal hearing on 04.12.2020. However, on 04.12.2020, neither objections had been filed nor the appellant appeared in person for the personal hearing, therefore, subsequent notice was issued on 05.12.2020, where, again the appellant was invited by the office of the respondent to file their objection and also requested them to appear before the respondent office for personal hearing on 14.12.2020. The respondent had scrupulously followed Section 75(4) of the Act and it was only the appellant who chose not to avail the opportunities granted by the respondent for the personal hearing as mandated under Section 75(4) of the Act. Further, it is also clear that absolutely there is no violation of principles of natural justice, as contended by the learned counsel for the appellant. The learned Single Judge, taking into consideration all these aspects, rightly dismissed the Writ Petitions. There are no ground to interfere with the orders passed by the learned Single Judge - appeal dismissed.

Summary

Issues:
Challenge to order in Writ Petitions regarding personal hearing opportunity under Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017.

Analysis:
The appellant filed Writ Petitions seeking Writs of Certiorari to challenge assessment orders due to lack of personal hearing opportunity as required by Section 75(4) of the Act. The appellant contended that they were not given a chance for personal hearing, which is a statutory requirement. However, it was noted that the appellant was indeed given multiple opportunities for personal hearing. Initially, a hearing was scheduled on 04.12.2020, but neither objections were filed nor the appellant appeared. Subsequent notices were issued, and even an adjournment was granted upon request. The appellant failed to utilize the opportunities provided, not filing objections when requested. The appellant only submitted objections on a later date, which was not in line with the procedures followed.

The respondent had diligently followed the requirements of Section 75(4) of the Act by providing multiple opportunities for personal hearing to the appellant. The court observed that it was the appellant who did not avail themselves of the chances granted by the respondent. The court found no violation of principles of natural justice as alleged by the appellant. The learned Single Judge correctly dismissed the Writ Petitions considering all aspects. Consequently, the High Court, comprising Honourable Mr. Justice M. Duraiswamy and Honourable Mr. Justice K. Murali Shankar, upheld the decision of the Single Judge. The court found no grounds to interfere with the orders passed and dismissed the Writ Appeals, concluding that there were no costs to be awarded. The connected Miscellaneous Petitions were closed accordingly.