2025 (2) TMI 662 - HC - GST

Violation of principles of natural justice - petitioner states that petitioner did not receive any notice of personal hearing after the submission of his objections and the lack of such personal hearing is prejudicially affect his case - demand of service tax on the turnover reported in the income tax returns for the financial year 2015-16 and 2016-17 - HELD THAT - The impugned order dated 26.03.2024 is set aside - The 1st respondent shall issue a fresh notice to the petitioner fixing a date of personal hearing. Petition disposed off.

Summary

The High Court of Andhra Pradesh set aside the impugned order of assessment due to the lack of a proper personal hearing for the petitioner, who was involved in road works and construction. The court directed the respondent to issue a fresh notice for a personal hearing via email to the petitioner's registered email ID in the GST records. The petitioner was instructed to present objections through an authorized representative at the hearing, after which the respondent would reconsider and make appropriate decisions. The court also waived any limitation issues for the petitioner in this case. The writ petition was disposed of with no costs awarded.