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

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 reconsider the case. Order was remanded for fresh consideration with mandatory personal hearing within four weeks, without imposing costs.

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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 Hearing
The 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.

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