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2024 (5) TMI 307 - MADRAS HIGH COURTWrong availment of transitional Input Tax Credit - request for an adjournment was not responded to and that a personal hearing was not provided in breach of sub-section (4) of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017 - violation of principles of natural justice - HELD THAT:- The reply dated 20.12.2023 of the petitioner refers to the death of the mother of one of the partners on 11.12.2023. On account of the same, the petitioner requested for further time to reply to the show cause notice. The respondent did not respond to the request for adjournment and instead issued the impugned order. While a personal hearing was offered under the reminder dated 16.12.2023, the order is unsustainable because the request of the petitioner for an adjournment was not considered and no personal hearing was offered pursuant to such reply. The impugned order is quashed and the matter is remanded for re-consideration. The petitioner is permitted to submit a reply to the show cause notice within fifteen days from the date of receipt of a copy of this order. Upon receipt thereof, the respondent is directed to provide a reasonable opportunity, including a personal hearing, and thereafter issue a fresh order within a period of two months from the date of receipt of the petitioner's reply. Petition disposed off.
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