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2024 (5) TMI 1423 - HC - GSTValidity of assessment orders passed by the Deputy State Tax Officer for the assessment years 2017-2018 and 2018-2019 - request for personal hearing not considered - violation of principles of natural justice - HELD THAT - A perusal of the petitioner's representation, dated 21.11.2023 shows that the petitioner has made a request for one more opportunity of personal hearing. However, it appears that the same was not considered by the respondent. This Court, by relying upon the provision under Section 75(4) of the GST Act, 2017 in SHREE SHYAM GRANITES AND MARBLES VERSUS THE ASSISTANT COMMISSIONER (ST) (FAC) , HOSUR (SOUTH) - III CIRCLE, HOSUR 2023 (2) TMI 652 - MADRAS HIGH COURT has held that the respondents ought to have provided an opportunity of personal hearing, if they contemplated an adverse decision as against the assessee even when no request for personal hearing was made by the assessee. Here, in the present case on hand, the petitioner has submitted a representation on 21.11.2023 with a request to provide one more opportunity. The orders impugned in these writ petitions are hereby set aside. The issue is remanded back to the respondent for fresh consideration. The petitioner shall appear before the respondent for personal hearing on 26.02.2024, without expecting any separate notice from the respondent. Petition allowed by way of remand.
Issues involved:
Challenging assessment orders passed by Deputy State Tax Officer for assessment years 2017-2018 and 2018-2019. Details of the Judgment: Issue 1: Opportunity of Personal Hearing The petitioner, a retail business dealing with paper products, challenged assessment orders due to lack of opportunity for personal hearing. The respondent issued show cause notices with personal hearing dates, but petitioner claimed inability to attend due to health reasons. Despite a representation requesting a personal hearing, the impugned orders were passed without consideration. The Court noted the requirement of granting a personal hearing as per Section 75(4) of GST Act, 2017, even if no formal request is made by the assessee. Citing a previous judgment, the Court emphasized the violation of natural justice principles and quashed the assessment orders, remanding the matter for fresh consideration with a directive for a personal hearing to be provided. Issue 2: Compliance with Legal Provisions The Court observed discrepancies in the respondent's actions, such as not providing reasons for rejecting objections, affording personal hearing before receiving replies, and issuing non-speaking orders. Emphasizing the need for a personal hearing only after receiving the assessee's reply and contemplating an adverse decision, the Court set aside the impugned orders based on a previous decision and remanded the issue for fresh consideration. The petitioner was instructed to appear for a personal hearing without a separate notice, with the respondent required to make a decision within four weeks thereafter. Conclusion: The writ petitions were allowed, with the impugned orders set aside and the matter remanded for fresh consideration. The petitioner was directed to attend a personal hearing, and the respondent was instructed to make a decision within a specified timeframe. No costs were awarded, and connected miscellaneous petitions were closed.
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