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2024 (2) TMI 555 - HC - GSTValidity of assessment order - no personal hearing was offered to the petitioner as per sub-section (4) of Section 75 of GST Act - breach of principles of natural justice - HELD THAT - On examining the impugned assessment order, it is evident that such order was issued in view of the fact that the petitioner did not reply to the show cause notice. From the documents on record, it also appears that the petitioner was not provided a personal hearing, including by reminder dated 14.07.2023. Solely for the purposes of providing a personal hearing to the petitioner, impugned order calls for interference. The matter is remanded for re-consideration. The petitioner is permitted to file a reply to the show cause notice within a maximum period of ten days from the date of receipt of a copy of this order. Upon receipt thereof, the assessing officer is directed to issue a fresh assessment order after providing a personal hearing to the petitioner - Petition allowed.
Issues involved: Challenge to assessment order based on breach of principles of natural justice.
Summary: The petitioner, the Proprietor of Joshikaa Enterprises, challenged an assessment order dated 25.07.2023, alleging a breach of natural justice principles. The petitioner, engaged in trading milk and electrical products, claimed unawareness of the intimation, show cause notice, and the impugned order due to the GST practitioner's accident. The petitioner contended that no personal hearing was provided before the adverse order, citing sub-section (4) of Section 75. The respondent, represented by Mrs. E. Ranganayaki, AGP (T), argued that an intimation and show cause notice were posted on the GST portal. Upon scrutiny, it was found that the impugned order was issued as the petitioner failed to respond to the show cause notice and was not granted a personal hearing, as highlighted in the reminder dated 14.07.2023. Consequently, the court intervened solely to ensure a personal hearing for the petitioner, leading to the quashing of the impugned order dated 25.07.2023. The matter was remanded for re-consideration, allowing the petitioner to respond to the show cause notice within ten days. The assessing officer was directed to issue a fresh assessment order within two months of receiving the petitioner's reply, after providing a personal hearing. In conclusion, the W.P.No.2299 of 2024 was allowed with no costs, and the related W.M.P.Nos.2487, 2489 of 2024 were closed.
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