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TMI Blog2023 (12) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... hout considering the written submissions and documents filed by the petitioner - HELD THAT:- This is the problem the assessees throughout India are facing, i.e. when it is uploaded as Yes, it shows as No in the downloaded printout. The specific request made by the petitioner in the reply by way of prayer was, to provide opportunity of personal hearing, in the event of passing any adverse order against the petitioner. Considering the provision under Section 75 (4) of the Central Goods and Services Tax Act, 2017 which mandates the respondents to provide an opportunity of personal hearing, where any adverse decision is contemplated against the assessee, irrespective of any request of personal hearing from the petitioner. Further, the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted by the petitioner, which is violation of principles of natural justice. 3. Mr.Raghavan Ramabadran, the learned counsel appearing for the petitioner submitted that the Show Cause Notice was issued on 26.09.2023 by the respondent, directing the petitioner to file objection, if any, within 30 days from the date of receipt of the said notice. However, in the said Show Cause Notice, they have fixed the date of personal hearing as 12.10.2023 at 12.00 pm., that is even before the stipulated time limit of 30 days, prescribed in the show cause notice for filing the reply. On 20.10.2023, the petitioner filed reply to the Show Cause Notice. In the reply, at the last page, in the prayer No.2, the petitioner has submitted as follows - 2. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reply which states as follows - We assure you of our continued co-operation in this matter. Meanwhile, in case you require any further clarification/information, we shall be glad to provide the same. We also request your good office to provide us an opportunity to represent before you so as to produce any verbal or documentary evidence, if required, to substantiate the above-mentioned submissions made by us. 7. By referring to the above said para, the learned Additional Government Pleader would contend that even assuming that the petitioner opted for personal hearing, since the officer decided that personal hearing is not required, he proceeded to pass the assessment order which requires no interference. 8. In reply, the learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearing for the respondents. Considering the provision under Section 75 (4) of the Central Goods and Services Tax Act, 2017 which mandates the respondents to provide an opportunity of personal hearing, where any adverse decision is contemplated against the assessee, irrespective of any request of personal hearing from the petitioner. Further, the petitioner has also stated in the reply filed to the show cause notice that they may be provided an opportunity of personal hearing, in the event of passing any adverse order against them. 12. The only aspect reiterated by the respondents is that while downloading the reply filed by the petitioner from the portal, it has been stated as No against the column option for personal hearing . Even assum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng all the above aspects, this Court is inclined to set aside the impugned order passed by the first respondent. Accordingly, the impugned order in Assessment Order bearing Reg.No.ZD3310232162146 dated 31.10.2023 is set aside. While setting aside the impugned order, this Courts remits the matter back to the Authority concerned for re-consideration and pass a detailed order in accordance with law, after considering the reply and affording an opportunity of personal hearing to the petitioner. As requested by the learned Additional Government Pleader appearing for the respondents, the date for personal hearing is fixed as 12.12.2023 or any other date that as may be fixed by the respondents, after providing due communication in writing to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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