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Procedural Violation Invalidates GST Order: Lack of Fair Hearing Leads to Quashing of Assessment Proceedings HC quashed GST order due to procedural violation of natural justice. The court found that the assessee was not given proper hearing opportunity, with ...
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Procedural Violation Invalidates GST Order: Lack of Fair Hearing Leads to Quashing of Assessment Proceedings
HC quashed GST order due to procedural violation of natural justice. The court found that the assessee was not given proper hearing opportunity, with hearing and objection dates set on the same day. Citing previous precedent, the court remanded the matter back to the Assessing Authority with directions to provide adequate opportunity for hearing before passing a fresh order.
The Allahabad High Court, in the present petition challenging the order dated 29.04.2024 passed under Section 73 of the GST Act, held that the impugned order was passed "without giving opportunity of hearing to the petitioner." The Court noted that the date for filing objections and hearing was fixed on the same day, contrary to departmental circulars and the precedent set in *Mahaveer Trading Company vs Deputy Commissioner State Tax*, Writ Tax No.303 of 2024. Consequently, the Court quashed the impugned order and allowed the writ petition, remanding the matter to the Assessing Authority to pass a fresh order "after providing adequate opportunity of hearing," thereby emphasizing the essential principle of audi alteram partem in tax proceedings.
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