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of <h1>Order set aside for denying mandatory personal hearing under Section 75(4) TNGST Act 2017</h1> <h3>Laxmi Rolling and Strips Pvt. Ltd., Represented by its Director Mahaveer Prasad Aggarwal Versus The State Tax Officer (Intelligence), Hosur</h3> Laxmi Rolling and Strips Pvt. Ltd., Represented by its Director Mahaveer Prasad Aggarwal Versus The State Tax Officer (Intelligence), Hosur - TMI ISSUES: Whether the impugned order was passed without providing the petitioner an opportunity of personal hearing as mandated under Section 75(4) of the GST Act, 2017.Whether the impugned order based on electricity consumption to determine turnover and levy penalty under Section 74 of the GST Act, 2017, is justified without considering the petitioner's detailed reply.Whether the passing of the impugned order without considering the petitioner's reply violates principles of natural justice. RULINGS / HOLDINGS: The Court held that the impugned order was passed in violation of principles of natural justice as no opportunity of personal hearing was provided to the petitioner prior to passing the order, despite the petitioner filing a detailed reply of 130 pages.The Court found that the respondent failed to comply with the mandate under Section 75(4) of the GST Act, 2017, which requires issuance of a notice affording an opportunity of personal hearing before passing an order.The Court set aside the impugned order dated 26.09.2024 and remanded the matter to the respondent for fresh consideration, directing the respondent to provide a clear 14 days notice for personal hearing and decide the matter in accordance with law. RATIONALE: The Court applied Section 75(4) of the GST Act, 2017, which mandates that before passing an order of assessment or reassessment, the proper officer must provide the assessee an opportunity of being heard.The Court emphasized the fundamental principle of natural justice requiring that a party must be given a fair opportunity to present its case before adverse action is taken.The Court noted that the impugned order relied on electricity consumption data to infer undisclosed turnover and levy penalty under Section 74, but the petitioner's detailed reply was not considered, compounding the violation of natural justice.No dissent or doctrinal shift was indicated; the judgment reaffirmed established procedural safeguards under the GST regime.
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