2024 (9) TMI 888 - HC - GST

Violation of principles of natural justice - petitioner's replies to the show cause notice were not taken into consideration - HELD THAT - On perusal of the impugned order, it is clear that such order was issued by the Assistant Commissioner (ST), Annur Assessment Circle, Coimbatore. On examining the reply dated 26.10.2023, such reply bears the acknowledgment of the office of the Assistant Commissioner (ST), Annur Circle. The subsequent communication from the petitioner dated 20.12.2023 was also issued to the same officer. Against this backdrop, when the impugned order is examined, it is noticeable that the petitioner's reply was not taken into account except for reply dated 20.12.2023, which is in the nature of a supplement to the primary reply. Since the petitioner's reply was not considered, the impugned order cannot sustained. The impugned order dated 29.12.2023 is set aside and the matter is remanded for re-consideration. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, take into consideration the petitioner's replies and issue a fresh order with in two months from the date of receipt of a copy of this order. Petition disposed off by way of remand.

Summary

The High Court of Madras set aside the impugned order dated 29.12.2023 as the petitioner's replies were not considered. The matter is remanded for re-consideration, and the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing. The fresh order must be issued within two months. Case W.P.No.10047 of 2024 is disposed of accordingly.