2024 (9) TMI 1139 - HC - GST

Violation of principles of natural justice - Challenge to SCN - lack of personal hearing - discrepancy between the petitioner's GSTR 1 and GSTR 3B returns - HELD THAT - Sub-section (4) of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017 imposes the obligation of providing a personal hearing either when requested for or when an order adverse to the tax payer is proposed to be issued. In this case, in the reply dated 25.11.2023, the petitioner expressly requested for a personal hearing. Although the petitioner was unable to check the box pertaining to personal hearing while uploading such reply on the GST portal, the statutory obligation would not stand waived on that account. Therefore, the impugned order calls for interference. The order dated 29.12.2023 is quashed and the matter is remanded for re-consideration. The petitioner is permitted to submit all relevant documents with in fifteen days from the date of receipt of a copy of this order - Petition disposed off by way of remand.

Summary

The High Court quashed the order dated 30.12.2023 due to lack of personal hearing for the petitioner. The matter is remanded for re-consideration, allowing the petitioner to submit relevant documents within fifteen days. The respondent must provide a personal hearing and issue a fresh order within two months. Case W.P.No.8490 of 2024 is disposed of with no costs.