2025 (1) TMI 1071 - HC - GST

Challenge to assessment orders - petitioner has not been afforded an opportunity of personal hearing - violation of principles of natural justice - HELD THAT - It would be appropriate to dispose of these writ petitions setting aside the aforesaid impugned orders and remanding the matter back to the 1st respondent for personal hearing to be given to the petitioner. Petition disposed off.

Summary

In the case before the Andhra Pradesh High Court, presided over by Justices R. Raghunandan Rao and Maheswara Rao Kuncheam, the petitioner challenged assessment orders issued under the GST Act for the periods 2020-21, 2021-22, and 2022-23. The petitioner argued that they were not granted a "personal hearing" as mandated by Section 75(4) of the GST/CGST Acts, despite having responded to initial show cause notices. The Government Pleader contended that a notice for a personal hearing was issued, but this was not reflected in the assessment orders.

The Court, to prevent further disputes, decided to set aside the impugned assessment orders and remand the matter back to the first respondent, ensuring that a personal hearing is provided to the petitioner. The writ petitions were disposed of without any order as to costs, and any pending miscellaneous petitions were closed.