2024 (9) TMI 1006 - HC - GST

Challenge to impugned order - violation of principles of natural justice - non-service with the order of assessment - HELD THAT - The petitioner may appear before the respondent on 26.09.2024, along with the reply and the materials in support of his contention. If any objections / documents are filed, the respondent shall consider the same and grant an opportunity of personal hearing to the petitioner and thereafter pass appropriate orders in accordance with law, within a period of four weeks therefrom. If the petitioner does not appear on the above date, the impugned order stand revived. Petition disposed off.

Summary

The Writ Petition challenges an order for violation of natural justice principles. The petitioner provided manpower supply, closed business, and had GSTIN registration cancelled. The notice lacked details for personal hearing. Assessment order made without serving petitioner. Respondent to re-do assessment after granting hearing opportunity. Petitioner to appear on 26.09.2024 with reply and supporting materials. If not, impugned order stands. Writ Petition disposed with no costs.