2025 (2) TMI 930 - HC - GST

Violation of principles of natural justice - petitioner s request for a personal hearing was not even considered - the respondent would submit that the petitioner s would be granted an opportunity of personal hearing and the petitioner may submit all the documents during the course of personal hearing. HELD THAT - The impugned order dated 24.08.2024 is set aside. It is open to the petitioner to submit documents/additional objections/reply if any to the respondents and the respondents would proceed with the matter after affording the petitioner an opportunity of personal hearing. The Writ Petition stands disposed of.

Summary

The Writ Petition challenges an order by the respondent regarding the assessment year 2019-20, contending that the petitioner's request for a personal hearing was not considered. The petitioner, engaged in valve manufacturing, faced discrepancies in tax filings, leading to issues such as reversal of input tax credit and under declaration. The petitioner's plea for a personal hearing was ignored in the impugned order, violating principles of natural justice. The Court set aside the order, allowing the petitioner to submit further documents and objections, emphasizing the right to a personal hearing. The Writ Petition is disposed of with no costs awarded.