9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 1056 - HC - GSTBreach of principles of natural justice - validity of assessment orders - contravention of sub-section (4) of Section 75 of applicable GST enactments by failing to provide a personal hearing after such reply was issued by the petitioner - HELD THAT - On perusal of the documents on record, it is clear that the petitioner responded to the show cause notice. After receipt of such reply, the respondent did not offer a personal hearing to the petitioner. Subsection (4) of Section 75 of applicable GST enactments prescribes that a personal hearing should be offered either if requested for or if an order adverse to the tax payer is proposed to be issued. Since such statutory prescription was contravened in this case, the impugned orders call for interference. The orders impugned herein are set aside and the matters are remanded for reconsideration by the respondent. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue fresh orders within two months from the date of receipt of a copy of this order. Petition is disposed off.
Issues involved: Challenge to assessment orders for the assessment periods 2017-18 and 2018-19 on the ground of breach of principles of natural justice.
Summary: Issue 1: Compliance with principles of natural justice The petitioner challenged the assessment orders for the mentioned periods citing a breach of natural justice principles. The petitioner responded to the show cause notice, but a personal hearing was not provided by the respondent as required by subsection (4) of Section 75 of applicable GST enactments. The Court found that the failure to offer a personal hearing contravened the statutory prescription, leading to interference with the impugned orders. Consequently, the orders were set aside, and the matters were remanded for reconsideration, with directions to provide a reasonable opportunity to the petitioner, including a personal hearing, and to issue fresh orders within two months. Issue 2: Recovery notice in relation to assessment orders As the assessment orders preceding the recovery notice were set aside, the recovery notice was also set aside. It was noted that the recovery notice pertained not only to the impugned orders but also to orders subject to pending appellate proceedings. Since a pre-deposit was made in accordance with Section 107 of applicable GST enactments, the stay of recovery remained in force concerning the appellate proceedings. Consequently, the Court disposed of the relevant writ petitions without any order as to costs, and the connected miscellaneous petitions were closed.
|
