2024 (9) TMI 1153 - HC - GST

Violation of principles of natural justice - petitioner was not provided a personal hearing - challenge to assessment order - HELD THAT - The petitioner has placed on record the reply dated 06.12.2023. By such reply, the petitioner has responded to all four defects mentioned in the show cause notice. On perusal of the petitioner's reply, it appears that the petitioner did not annex supporting documents. Undoubtedly, the petitioner's failure to annex relevant documents resulted in the rejection of the defence raised by the petitioner to the four defects. However, the failure of the respondent to provide a personal hearing in spite of an express request for a personal hearing vitiates the impugned order. The impugned order calls for interference on account of breach of the statutory prescription in sub-section (4) of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017. The order impugned herein is quashed and the matter is remanded for reconsideration - Petition disposed off by way of remand.

Summary

The High Court quashed an assessment order for lack of personal hearing, remanding the matter for reconsideration. The petitioner, a GST registered person, responded to defects but failed to provide supporting documents. The court found a breach of statutory prescription and directed the respondent to provide a personal hearing and issue a fresh order within two months. The writ petition was disposed of with no costs.