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Notice of Personal Hearing devoid of any details is invalid

Bimal jain
Revenue Department's Notice Deemed Invalid for Omitting Hearing Details, Court Directs Compliance with CGST Act Section 75(4) The Chhattisgarh High Court addressed a case involving a notice issued by the Revenue Department to a company under Section 73 of the Central Goods and Services Tax Act, 2017. The notice, lacking details such as the date, time, and venue for a personal hearing, led the company to file a writ petition. The court ruled that the notice was invalid due to these omissions and directed the Revenue Department to provide a proper opportunity for a hearing in accordance with Section 75(4) of the CGST Act, which mandates that a hearing should be granted when requested or when an adverse decision is anticipated. (AI Summary)

The Hon’ble Chhattisgarh High Court in the case of M/S. TATA STEEL LTD. VERSUS STATE OF CHHATTISGARH, DEPUTY COMMISSIONER OF STATE TAX, RAIPUR, ADDITIONAL COMMISSIONER (APPEAL) , STATE TAX, CHHATTISGARH [2024 (1) TMI 805 - CHHATTISGARH HIGH COURT]disposed the writ petition and directed the Revenue Department to grant opportunity of personal hearing to the Assessee in compliance with Section 75(4) of the Central Goods and Services Tax Act, 2017(“the CGST Act”) as notice of personal hearing was devoid of details pertaining to date, time and venue.

Facts:

Revenue Department (“the Respondent”) issued a notice dated August 11, 2021 (“the Impugned Notice”) under Section 73 of the CGST Act to Tata Steel Ltd (“the Petitioner”) directing the Petitioner to appear before the Respondent Authorities for personal hearing but the column of date of personal hearing, time of hearing and venue were left blank. 

Aggrieved by the Impugned Notice, the Petitioner filed a writ petition before the Hon’ble Chhattisgarh High Court

Issue:

Whether the notice of personal hearing issued by the Revenue Department devoid of any details is valid?

Held:

The Hon’ble Chhattisgarh High Court in the case of M/S. TATA STEEL LTD. VERSUS STATE OF CHHATTISGARH, DEPUTY COMMISSIONER OF STATE TAX, RAIPUR, ADDITIONAL COMMISSIONER (APPEAL) , STATE TAX, CHHATTISGARH [2024 (1) TMI 805 - CHHATTISGARH HIGH COURT] held as under:

  • Opined that, though the Petitioner was granted the opportunity for personal hearing but the details of date, time and venue of personal hearing were left blank in the Impugned Notice.   
  • Held that, the writ petition is disposed.
  • Directed that, the Respondent Authorities should afford an opportunity of hearing to the Petitioner in compliance with the provisions of Section 75(4) of the CGST Act.

Relevant Provision:

Section 75(4) of the CGST Act:

“Section 75: General Provisions relating to determination of tax

(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.”

(Author can be reached at [email protected])

Goods and Services Tax - GST
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