Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
GST Assessment Order Invalidated Due to Procedural Defect in Personal Hearing under Section 75(4) HC quashed the assessment order due to procedural non-compliance with Section 75(4) of Tamil Nadu GST Act. The court found lack of mandatory personal ...
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Provisions expressly mentioned in the judgment/order text.
GST Assessment Order Invalidated Due to Procedural Defect in Personal Hearing under Section 75(4)
HC quashed the assessment order due to procedural non-compliance with Section 75(4) of Tamil Nadu GST Act. The court found lack of mandatory personal hearing after petitioner's reply and remanded the matter for reconsideration, directing the assessing officer to provide reasonable hearing and issue a fresh order within two months. No costs were imposed.
Issues: The assessment order challenged on the ground of lack of personal hearing post-reply. Interpretation of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017 regarding mandatory personal hearing and application of mind to defects in assessment.
Summary: The petitioner contested an assessment order dated 09.10.2023, arguing that a personal hearing was not offered after the petitioner's reply. The petitioner received an intimation in Form GST DRC-01A on 22.12.2022, replied on 20.06.2023, and the assessment order was issued on 09.10.2023 after a show cause notice on 17.04.2023.
The petitioner's counsel relied on Section 75(4) of the Act, stating that a personal hearing is mandatory if requested or if an adverse order is proposed. He highlighted the lack of personal hearing post-reply and alleged non-application of mind, especially regarding a defect related to alleged supply from unregistered persons.
The Government Advocate acknowledged the multiple opportunities provided to the petitioner to contest the tax demand, including intimation, show cause notice, and post-notice personal hearing opportunities. The documents on record included the petitioner's reply and subsequent email, which were considered in the impugned order.
Due to the breach of the mandatory requirement of Section 75(4), the court quashed the assessment order dated 09.10.2023 and remanded the matter for reconsideration. The petitioner was allowed to submit supporting documents within two weeks, and the assessing officer was directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh assessment order within two months.
The case was disposed of with no costs, and related motions were closed accordingly.
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