Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealme...
Failure to grant a personal hearing vitiated the assessment order. The Court noted that only two opportunities of hearing had been given, while the statute permits adjournment up to three times, and the petitioner had expressly sought a personal hearing in its GST DRC-06 response. As Section 75(4) requires a hearing when a written request is made or an adverse decision is contemplated, the proper officer was bound to hear the petitioner before deciding the matter. The ex parte assessment order was therefore quashed for breach of natural justice, and the case was remanded for fresh consideration after hearing the petitioner, with revival of the earlier order if the petitioner again defaulted in appearance.
Failure to grant a personal hearing vitiated the assessment order. The Court noted that only two opportunities of hearing had been given, while the statute permits adjournment up to three times, and the petitioner had expressly sought a personal hearing in its GST DRC-06 response. As Section 75(4) requires a hearing when a written request is made or an adverse decision is contemplated, the proper officer was bound to hear the petitioner before deciding the matter. The ex parte assessment order was therefore quashed for breach of natural justice, and the case was remanded for fresh consideration after hearing the petitioner, with revival of the earlier order if the petitioner again defaulted in appearance.
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