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2025 (1) TMI 617 - HC - GSTChallenge to assessment order - impugned order passed without granting a personal hearing - violation of principles of natural justice - HELD THAT - The impugned order and the order in Form GST DRC-07 dated 30.04.2024 (Annexure-P3 series), are set aside on violation of the statutory mandate for notice of personal hearing and the matter is remitted to the Assessing Officer directing the assessee to appear before the Assessing Officer on 15.01.2025. If he appears on the date notified, or on a date once adjourned, the Assessing Officer shall after hearing the assessee pass orders within three months from the date of this judgment or within the limitation period provided, if not expired, whichever falls later. Petition disposed off by way of remand.
The High Court of Patna, comprising HONOURABLE THE CHIEF JUSTICE K. VINOD CHANDRAN and HONOURABLE MR. JUSTICE PARTHA SARTHY, addressed a writ petition concerning the issue of limitation, which was previously resolved in C.W.J.C. No. 4180 of 2024 and related cases, specifically M/s Barhonia Engicon Private Limited v. The Union of India and Ors., with a judgment dated 27.11.2024, unfavorable to the petitioner.
The petitioner argued that the assessment order was issued without a personal hearing, as mandated by Section 75(4) of the GST enactments. Consequently, the court set aside the impugned order and the order in Form GST DRC-07 dated 30.04.2024 due to the "violation of the statutory mandate for notice of personal hearing." The matter was remitted to the Assessing Officer, instructing the petitioner to appear on 15.01.2025. The Assessing Officer is directed to hear the petitioner and issue a decision within three months from the judgment date or within the applicable limitation period, whichever is later. The writ petition was disposed of with these directions.
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