2024 (9) TMI 991 - HC - GST

Personal Hearing Violation Invalidates GST Assessment Orders, Mandates Fresh Proceedings with Opportunity to Present Evidence

Tvl. M.S. Enterprises Versus The State Tax Officer Chennai

HC Madras quashed GST assessment orders due to denial of personal hearing. Despite petitioner's response to show cause notice, lack of opportunity to be ... Challenge to assessment order - petitioner was not provided a personal hearing - violation of principles of natural justice - HELD THAT:- The petitioner has placed on record replies dated 20.11.2023 & 06.12.2023, respectively. By such replies, the petitioner has responded to all defects mentioned in the show cause notice. On perusal of the petitioner's reply, it appears that the petitioner did not annex supporting documents. Undoubtedly, the petitioner's failure to annex relevant documents resulted in the rejection of the defence raised by the petitioner to all the defects. However, the failure of the respondent to provide a personal hearing in spite of an express request for a personal hearing vitiates the impugned orders. The impugned orders call for interference on account of breach of the statutory prescription in sub-section (4) of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017. The orders impugned here in are quashed and the matters are remanded for reconsideration - Petition disposed off. The High Court of Madras quashed assessment orders due to lack of personal hearing for a GST registered petitioner. The court found that although the petitioner responded to defects in the show cause notice, failure to provide a personal hearing invalidated the orders. The court remanded the matter for reconsideration, allowing the petitioner to submit relevant documents and directing a fresh decision within two months.