2024 (10) TMI 1592 - HC - GST

Challenge to assessment order - personal hearing was not offered after receipt of the petitioner's reply - violation of principles of natural justice - HELD THAT - The documents on record include the petitioner's reply on 20.06.2023. Such reply was referred to in the impugned order and treated as a reply to the show cause notice. Although the petitioner is not blameless in as much as much as the petitioner did not reply to the intimation within a reasonable time or reply to the show cause notice, in view of breach of the mandatory requirement of subsection (4) of Section 75, the impugned order calls for interference. The impugned order dated 09.10.2023 is quashed and the matter is remanded for reconsideration. The petitioner is permitted to submit any documents in support of the reply with in a maximum period of two weeks from the date of receipt of a copy of this order - petition disposed off by way of remand.

Summary

The High Court of Madras quashed the assessment order dated 09.10.2023 as personal hearing was not offered to the petitioner after their reply. The matter is remanded for reconsideration, allowing the petitioner to submit documents within two weeks for a fresh assessment order within two months. Case W.P.No.6870 of 2024 is disposed of with no costs.