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TMI Blog2020 (8) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... g - HELD THAT:- The 1st respondent ought to have provided a personal hearing to the petitioner, since the petitioner requested for it specifically in its objections dt.18.02.2020 filed by it to the show cause notice issued on 31.01.2020 to it by the 1st respondent, and that failure of the 1st respondent to do so is a violation of principles of natural justice warranting setting aside of the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Goods and Services Tax Act, 2017 (for short 'the Act') 3. The 1st respondent issued notice intimating the discrepancies in the returns after scrutiny in Form GST ASMT-10, dt.17.12.2019 to the petitioner for the tax period 2017-18 to 2018-19 (from July, 2017 to March, 2019). In the said notice, he proposed to levy tax of ₹ 3,27,36,879/-. 4. Detailed objections were filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve tax periods demanding the above amount from the petitioner. 8. Apart from contentions on merits, petitioner contends that when there is a specific request from the petitioner to provide personal hearing, it is the duty of the 1st respondent to provide such a personal hearing. 9. Reliance is placed on the judgments of this Court in M/s Manjunatha Traders, New Firm, Proddatur and another v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fically in its objections dt.18.02.2020 filed by it to the show cause notice issued on 31.01.2020 to it by the 1st respondent, and that failure of the 1st respondent to do so is a violation of principles of natural justice warranting setting aside of the impugned order. 12. Accordingly, the Writ Petition is allowed; the impugned assessment order passed by the 1st respondent on 13.03.2020 in For ..... X X X X Extracts X X X X X X X X Extracts X X X X
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