2023 (3) TMI 873

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....ocate ORDER This writ petition has been filed, challenging the assessment order dated 31.10.2022 passed in respect of the assessment year 2017-18 under the GST Act 2017. 2.The petitioner has challenged the impugned assessment order on the ground of violation of principles of natural justice as the petitioner was not granted personal hearing in the impugned assessment proceedings. Section 75(4) ....

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....4) of the GST Act 2017 makes it clear that in cases, where an adverse decision is taken by the Assessing Officer against the assessee, personal hearing is mandatory. Admittedly, in the assessment proceedings, pertaining to the assessment year 2017-18, no personal hearing was afforded to the petitioner. This being the case, on the ground of violation of principles of natural justice as the impugned....