Fair hearing in tax proceedings requires opportunity to respond before reversing input tax credit and remanding the matter.

An order reversing input tax credit and proposing addition for belated filing of Form WW was held unsustainable because it was passed without affording the taxpayer an effective opportunity of hearing and without considering the request for time to file the form. The court found that the absence of prior hearing was undisputed and that the authority had confirmed the proposal without dealing with the representation, violating fair hearing requirements. The impugned order was set aside and the matter was remitted for fresh consideration on merits after granting a hearing.

---

---

Issues: Whether the order reversing input tax credit and proposing addition for belated filing of Form WW could stand when no opportunity of hearing was afforded to the petitioner, and whether the matter required remand for fresh consideration.

Analysis: The petitioner challenged the impugned order on the ground that the notice and consequential order were passed without considering the request for time to file Form WW and without granting an effective opportunity of hearing. The absence of prior hearing was not disputed. Since the authority proceeded to confirm the proposals without addressing the representation and without following the requirement of fair hearing, the order was found unsustainable. In these circumstances, the proper course was to set aside the order and remit the matter for reconsideration on merits and in accordance with law.

Conclusion: The impugned order was set aside and the matter was remitted to the authority for fresh consideration after affording an opportunity of hearing to the petitioner.

---