2024 (1) TMI 284 - HC - GST

Tax Order Overturned: Procedural Fairness Prevails as Personal Hearing Rights Affirmed Under Section 75 of GST Act

M/s. A.H. Enterprises, Represented by its Proprietor, Mr. Shabbir Nooruddin Versus The Deputy Commercial Tax Officer, Chennai.

HC quashed tax order due to lack of personal hearing under Section 75 of Tamil Nadu GST Act. Respondent acknowledged procedural error and agreed to ... Violation of principles of natural justice - impugned order issued without providing a personal hearing as mandated by Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017 - HELD THAT:- In view of the statutory mandate for personal hearing and non-compliance therewith, the impugned order calls for interference. Therefore, the impugned order dated 11.10.2023 is quashed and the matter is remanded for reconsideration. The respondent is directed to provide a personal hearing to the petitioner and thereafter issue a reasoned order within a maximum period of four weeks from the date of receipt of a copy of this order. Petition disposed off. Issues involved:The petitioner challenges an order demanding payment under GSTR 1 without a personal hearing as required by Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017.Issue 1: Lack of Personal HearingThe petitioner contests an order to pay a sum under GSTR 1 without being granted a personal hearing, as stipulated by Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017.Judgment Details:The petitioner contested an order dated 11.10.2023 demanding payment under GSTR 1 without a personal hearing, contrary to the requirement of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017. The respondent acknowledged the absence of a personal hearing and agreed that the matter should be reconsidered. Consequently, the High Court quashed the impugned order and remanded the case for a fresh consideration. The respondent was directed to provide the petitioner with a personal hearing and issue a reasoned order within four weeks from the receipt of the court's directive.Outcome:The High Court, in W.P.No.35894 of 2023, disposed of the case by quashing the order dated 11.10.2023 and remanding the matter for reconsideration with a directive for a personal hearing to be provided to the petitioner within a maximum period of four weeks. No costs were imposed, and connected Miscellaneous Petitions were closed as a result of this judgment.