9911796707
TMI Blog2024 (5) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... not considered by the respondent. This Court, by relying upon the provision under Section 75(4) of the GST Act, 2017 in SHREE SHYAM GRANITES AND MARBLES VERSUS THE ASSISTANT COMMISSIONER (ST) (FAC) , HOSUR (SOUTH) - III CIRCLE, HOSUR [ 2023 (2) TMI 652 - MADRAS HIGH COURT ] has held that the respondents ought to have provided an opportunity of personal hearing, if they contemplated an adverse decision as against the assessee even when no request for personal hearing was made by the assessee. Here, in the present case on hand, the petitioner has submitted a representation on 21.11.2023 with a request to provide one more opportunity. The orders impugned in these writ petitions are hereby set aside. The issue is remanded back to the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner. According to the petitioner, she was suffered with cancer and hence she could not attend the enquiry on the dates fixed by the respondents. Finally, the respondent has fixed the personal hearing on 07.09.2023 and on that the petitioner appeared before the respondent with the relevant documents. However, the concerned officer was on leave on that day. Thereafter, the order impugned in this writ petition has been passed without providing an opportunity to the petitioner. Therefore, the petitioner has submitted a representation on 21.11.2023 with a request to withdraw the ex-parte order and to provide personal hearing to the petitioner to defend her case and the same was not considered. Hence, this petition. 4. Mr.A.Baskaran, Additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore this Court today. The petitioner has submitted a representation on 21.11.2023, wherein, a request for personal hearing was made. However, without considering the same, the impugned orders have been passed. As per Section 75 (4) of GST Act, 2017, an opportunity of personal hearing shall be granted to the petitioner, where a request is made, which reads 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.'' 7. A perusal of the petitioner's representation, dated 21.11.2023 shows that the petitioner has made a request for one more opportunity of personal hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even before the replies were received by the respondent; c) They are non-speaking orders. 8. Only after receipt of the reply and only in cases where the respondent contemplates 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 princip ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
