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2021 (11) TMI 714 - HC - GSTViolation of the principles of natural justice - Validity of GST assessment order - no opportunity of filing an objection and personal hearing provided - Section 74 (1) of the CGST/SGST Act, 2017 - HELD THAT - A perusal of Ext.P8 order shows that the same had been issued without giving a breathing time to petitioner. An assessment order being the commencement point of various rights and or obligations that accrue to assessees, it is necessary that a reasonable time is granted to the assessees to file their objections. In this context, it is relevant to bear in mind that the Hon'ble Supreme Court had extended all periods of limitation till 02.10.2021 taking into consideration, the specific issues relating to Covid. It cannot be said that petitioner had been granted sufficient opportunity to reply to the notice - Ext.P8 is liable to be set aside - Petition allowed.
Issues: Challenge to assessment order based on violation of principles of natural justice and lack of opportunity for objection and personal hearing.
In this case, the petitioner challenged Ext.P6 assessment order primarily on the grounds of violation of principles of natural justice as he was not given an opportunity to file objections and have a personal hearing. The petitioner claimed that due to Covid-related issues, he was unable to respond to the show cause notice served under Section 74 (1) of the CGST/SGST Act, 2017. The petitioner argued that had he been granted the opportunity to file objections, the assessment order would have been different. The High Court observed that the assessment order was issued without giving the petitioner sufficient time, especially considering the extension of limitation periods by the Hon'ble Supreme Court due to Covid. The Court set aside the assessment order, directing the petitioner to file objections by 30.10.2021 and scheduled a hearing for 10.11.2021, emphasizing the importance of providing adequate time for assessees to respond to notices. The Court highlighted the significance of granting assessees a reasonable time to file objections, especially considering that an assessment order marks the beginning of various rights and obligations for the assessees. The Court noted that the petitioner was not given adequate time to reply to the notice, particularly in light of the Supreme Court's extension of limitation periods due to Covid-related issues. The judgment emphasized the importance of adhering to principles of natural justice and providing assessees with sufficient opportunity to respond to notices before issuing assessment orders. The Court set aside the assessment order, stressing the need for fairness and due process in such proceedings.
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