GST Assessment Order Quashed: Lack of Personal Hearing Violates Principles of Natural Justice Under Procedural Fairness Petitioner challenged a GST assessment order alleging breach of natural justice. HC found no personal hearing was provided despite show cause notice. ...
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GST Assessment Order Quashed: Lack of Personal Hearing Violates Principles of Natural Justice Under Procedural Fairness
Petitioner challenged a GST assessment order alleging breach of natural justice. HC found no personal hearing was provided despite show cause notice. Court quashed the original order, remanded the matter for reconsideration, directing the assessing officer to provide personal hearing and allow petitioner to respond within ten days. The WP was allowed without costs, ensuring procedural fairness in the assessment process.
Issues involved: Challenge to assessment order based on breach of principles of natural justice.
Summary: The petitioner, the Proprietor of Joshikaa Enterprises, challenged an assessment order dated 25.07.2023, alleging a breach of natural justice principles. The petitioner, engaged in trading milk and electrical products, claimed unawareness of the intimation, show cause notice, and the impugned order due to the GST practitioner's accident. The petitioner contended that no personal hearing was provided before the adverse order, citing sub-section (4) of Section 75. The respondent, represented by Mrs. E. Ranganayaki, AGP (T), argued that an intimation and show cause notice were posted on the GST portal.
Upon scrutiny, it was found that the impugned order was issued as the petitioner failed to respond to the show cause notice and was not granted a personal hearing, as highlighted in the reminder dated 14.07.2023. Consequently, the court intervened solely to ensure a personal hearing for the petitioner, leading to the quashing of the impugned order dated 25.07.2023. The matter was remanded for re-consideration, allowing the petitioner to respond to the show cause notice within ten days. The assessing officer was directed to issue a fresh assessment order within two months of receiving the petitioner's reply, after providing a personal hearing.
In conclusion, the W.P.No.2299 of 2024 was allowed with no costs, and the related W.M.P.Nos.2487, 2489 of 2024 were closed.
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