2023 (3) TMI 426

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..... out. The petitioner has also in compliance with the notice, filed a submission on 29.11.2022, though without any supporting documents. The sum and substance of Section 75(4) is that a personal hearing shall be granted in all matters prior to finalisation of assessment except where the stand of the assessee is intended to be accepted by the Department. Thus, on this score, the officer has grossly erred in proceeding to finalise the impugned assessment in violation of the principles of natural justice. The impugned orders are set aside and these Writ Petitions are allowed.
Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.N.Murali For the Respondent : Mr. Haja Nazirudeen Additional Advocate General Assisted by Mr.M.Venkateswar .....

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..... 86,99,262/-. 5. The main claim of the petitioner is avowed entitlement to the benefit of Notification No. 11 of 2017 dated 28.06.2017, which, in terms of clause (ix) thereof, grants the benefit of concessional rate of composite supply of works contract, as defined under clause 119 of Section 2 of the Central Goods and Services Tax Act, 2017, to a sub-contractor to the main contractor who provides services as specified in item (iii) or (vi) to the Central or State Governments, Union Territory, Local Authority, Government authority or Government entity. 6. The nature of the works carried on, according to the petitioner, is as per vi (a) of the Notification, reading as follows: (vi) Services provided to the Central Government, State Govern .....

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..... iance with the notice, filed a submission on 29.11.2022, though without any supporting documents. 10. Inter alia, the petitioner asks for a hearing in person prior to the issue being decided. The officer has brushed aside the request for personal hearing, proceeding instead to straight away pass the impugned order without hearing the petitioner. 11. That apart, the provisions of Section 75(4) which deal with the general procedure to be followed in determination of tax, specifically mandate that an opportunity of hearing shall be granted where a request is received in writing from the person chargeable to tax or penalty or where any adverse decision is contemplated as against such person. 12. The sum and substance of Section 75(4) is that .....

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