9911796707
TMI Blog2024 (4) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... in all these writ petitions, the petitioner is one and the same and the issue is pertaining to the assessment orders of different years, all these writ petitions are disposed of by this common order. 3. The case of the petitioner is that the petitioner is a manufacturer of knitted fabrics doing business in the name of ''M/s.Madhu Filament'', SIDCO, Vennaimalai Post, Karur. The knitted fabrics falls under Chapter Heading 6001, which attracts 5% GST. However, the impugned assessment orders have been passed that the petitioner company, which has been registered for supply of knitted fabrics under the Chapter head of 6001 has also marketed and sold certain finished products such as Sack, Bags, Fishing Net, Baby Mosquito Net, F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the assessee, then, an opportunity of personal hearing must be provided to him. Here, in the present case on hand, the respondent has not considered the reply of this petitioner, dated 10.10.2023 and no opportunity of personal hearing was provided to the petitioner after the notice in Form DRC-01, dated 29.09.2023. 6. Mr.A.Baskaran, learned Additional Government Pleader assisted by the Assistant Commissioner, who is present before this Court submits that the assessment orders have been passed pursuant to the materials, which were available in the webpage of Indiamart.com, wherein, this petitioner has marketed some finished goods such as Sack and Bags, Fishing Net, Baby Mosquito Net, Food Bags, Vegetable bags etc., based on which, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not been provided with an opportunity of personal hearing after his reply, dated 10.10.2023. It is stated that as per Section 75(4) of GST Act, 2017, an opportunity of hearing shall be granted, where a request is received in writing from a person chargeable with tax. The relevant provision is extracted as under:- ''75(4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.'' 9. A perusal of the petitioner's reply, dated 10.10.2023 disclosed that the petitioner has not made a request for personal hearing in his reply. However, this Court by relying upon the provision under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an adverse decision against the petitioner, a personal hearing will have to be granted and not before a reply is received from the petitioner, that too when the reply has been duly acknowledged in that impugned orders. 9. In the result, the impugned assessment orders all dated 25.10.2022 are hereby quashed and the matters are remanded back to the respondent for fresh consideration on merits and in accordance with law. The respondent shall pass final orders within a period of twelve weeks from the date of receipt of a copy of this order, after adhering to the principles of natural justice and after affording a personal hearing to the petitioner.'' 10. In some of the impugned orders, there is no reference about the reply of this pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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