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TMI Blog2024 (10) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenge to assessment order - personal hearing was not provided - violation of principle sof natural justice - HELD THAT:- On examining the show cause notice, the contention of learned counsel for the petitioner that no personal hearing was offered is liable to be accepted. As per Section 75(4) of the applicable GST statutes, a personal hearing is mandatory either if requested for or if an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng shipping and allied services. Pursuant to a notice in Form ASMT-10 dated 16.05.2023, an intimation and show cause notice were issued to the petitioner. Since such notices were uploaded on the portal and no separate communication was received by the petitioner through post or courier, it is stated by the petitioner that he was unable to reply to such intimation and show cause notice. Eventually, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also submits that the impugned assessment order was issued in September 2023, whereas the petitioner approached this Court in January 2024. 5. On examining the show cause notice, the contention of learned counsel for the petitioner that no personal hearing was offered is liable to be accepted. As per Section 75(4) of the applicable GST statutes, a personal hearing is mandatory either if requeste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reversed in December 2023 shall be dealt with subject to the outcome of the remanded proceedings. As a consequence of the attachment order being quashed, the orders of attachment in respect of the petitioner's bank accounts shall stand raised. 7. W.P.No.2532 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P.Nos.2770, 2771 and 2772 of 2024 are closed. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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