2020 (8) TMI 622

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....DER ( Per Hon'ble Sri Justice M. S. Ramachandra Rao ) 1. Petitioner is a Private Limited Company incorporated under the Companies Act, 1956. 2. It is engaged in the business of construction and sale of flats and villas and is also an assessee on the rolls of the 1st respondent under the Goods and Services Tax Act, 2017 (for short 'the Act') 3. The 1st respondent issued noti....

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....spondent, after receiving the said objections of the petitioner on 19.02.2020, did not afford any personal hearing to the petitioner, and passed the impugned assessment order dt.13.03.2020 under Section 73 of the Act, and summary of the order in form GST DRC 07 dt.13.03.2020 for the above tax periods demanding the above amount from the petitioner. 8. Apart from contentions on merits, petitioner....

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....l for Commercial Taxes appearing for respondents does not dispute the above legal principles. 11. In view of the said legal position, we are of the opinion that the 1st respondent ought to have provided a personal hearing to the petitioner, since the petitioner requested for it specifically in its objections dt.18.02.2020 filed by it to the show cause notice issued on 31.01.2020 to it by the 1s....