assessment order

[HELEN JUDE]

I got an show cause notice on 28.12.2023 u/s 73(1), had many personal hearing on that and on 30.042024 we get an original order and, on that we filed an appeal on 27.08.2024, the very next day we get an additional order. on original order assessment officer had mistakenly left off to add Flood cess On original order. and now on additional order is under sec 74 without any SCN, or hearing. advise.

AI Summary

GST Order Issued Without Notice or Hearing, Violates Natural Justice Principles; Fresh Appeal Recommended Under Section 74 An individual received a show cause notice under section 73(1) of the GST Act and, after several hearings, an original order was issued. An appeal was filed, but an additional order under section 74 was issued without a show cause notice or hearing, which omitted a flood cess. Respondents advised that the additional order is invalid as it violates the principles of natural justice and the CGST Act. It was suggested to file a fresh appeal treating it as a new order. Flood cess is a levy by Kerala for natural calamities. Legal recourse like a writ may be necessary if the demand is substantial.