2024 (10) TMI 1436 - HC - GST

Violation of principles of natural justice - petitioner was unaware of proceedings culminating in the impugned order until he received a communication from the second respondent herein with regard to the bank account of the petitioner - HELD THAT - In view of the sum of Rs. 9,17,238/- having been appropriated, revenue interest is fully secured. The documents on record clearly indicate that the petitioner was not heard before the impugned order was issued. Therefore, the impugned order calls for interference. The impugned order dated 08.08.2023 is quashed. The petitioner is permitted to submit a reply to the show cause notice dated 05.06.2023 with in a maximum period of two weeks from the date of receipt of a copy of this order - Petition disposed off.

Summary

The High Court of Madras quashed the order dated 08.08.2023 due to a breach of natural justice principles. The petitioner, engaged in customs clearance business, was not given a personal hearing before the impugned order was issued. The court directed the assessing officer to provide a reasonable opportunity to the petitioner, including a personal hearing, and issue a fresh assessment order within two months. The amounts appropriated from the petitioner's bank account shall abide by the outcome of the remand proceedings.