2024 (10) TMI 1525 - HC - GST

Challenge to assessment order on the ground that a personal hearing was not provided by the petitioner - violation of principles of natural justice - HELD THAT - As per sub-section (4) of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017, a personal hearing is mandatory either if requested for or if an order adverse to the tax payer is proposed to be issued. The documents on record include the reply of the petitioner. Such reply deals with each alleged defect. The petitioner also enclosed 10 annexures in support of such reply. In these circumstances, the denial of a personal hearing undoubtedly contravenes the statutory prescription in such regard. Hence, the impugned order is not sustainable. The impugned order dated 19.12.2023 is quashed and the matter is remanded for re-consideration. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of two months - Petition disposed off.

Summary

The High Court of Madras quashed an assessment order dated 19.12.2023 due to lack of a personal hearing for the petitioner, engaged in manufacturing weighing machinery. The court directed a re-consideration with a personal hearing within two months. Case W.P.No.7855 of 2024 disposed of with no costs.