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of <h1>Natural justice breach in GST personal hearing procedure: mandatory intimation and reasoned orders required, HC set aside tax order</h1> Violation of principles of natural justice was found where the taxing authority failed to intimate the date, time and venue of a personal hearing before ... Violation of principles of natural justice - Requirement to intimate date, time and venue of personal hearing - Requirement of reasoned order - High Court writ jurisdiction - Section 75 of the Gujarat Goods & Service Tax Act, 2017 - Rule 42 of the Gujarat Goods & Service Tax Rules, 2017 - HELD THAT:- We are of the considered opinion that in case the aforesaid details of personal hearing are not incorporated in the notice DRC 01, before final order is passed against the assessee, he is required to be intimated the date, time and venue of personal hearing. We further clarify that respondents are not in fact required to issue Show Cause Notice calling upon him, but they are required to intimate the date, time and venue of personal hearing. The second ground on which the impugned order is required to be set aside is that the same is absolutely an unreasoned order as though, the petitioner has remained absent in the proceedings, however, the same cannot absolve the State Tax Officer in passing the reasoned order after considering all the materials. Hence, the writ petition succeeds. Issues: Whether the order confirming short reversal of input tax credit should be quashed for non-compliance with principles of natural justice and statutory safeguards under Section 75 of the Gujarat GST Act for failure to intimate date, time and venue of personal hearing and for being an unreasoned order.Analysis: The notice in Form GST DRC-01 issued to the petitioner did not record particulars of personal hearing including date, time or venue, each indicated as N.A., and the reminders issued under Section 75(5) likewise failed to intimate a scheduled personal hearing. Section 75 requires that an opportunity of hearing be granted where an adverse decision is contemplated and provides for adjournments to be recorded; Section 75(6) mandates that the proper officer's order set out relevant facts and the basis of decision. Absence of particulars of personal hearing and issuance of a cryptic order recording only the assessee's absence precluded satisfaction of the statutory requirement to afford an effective hearing and to communicate a reasoned decision.Conclusion: The impugned order confirming demand for short reversal of ITC is quashed for non-compliance with the requirements of Section 75 and for being an unreasoned order; the matter is remitted for fresh adjudication after affording an appropriate personal hearing and after passing a reasoned order in accordance with law.
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