2025 (8) TMI 243

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...., New Delhi, The Joint Commissioner of State Tax, Department of State Taxes, (Commercial Tax Department), Patna South- 1, Circle, Patna West Division, Bihar, The Assistant Commissioner of State Tax, Department of State Taxes, (Commercial Tax Department), Patna South- 1, Circle, Patna West Division, Bihar<br>GST<br>2025 (8) TMI 243 - PATNA HIGH COURT - TMI<br>PATNA HIGH COURT - HC<br>Dated:- 30-7-2....

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....nd learned SC-11 for the State respondents, it has been found that the petitioner has not been given an opportunity of personal hearing after filing of the reply to the show cause notice (Annexure- P-2). 4. In the counter affidavit filed on behalf of the State respondents, it is admitted that a reply was filed by the petitioner on 05.10.2023. In fact, the submission is that the date of personal h....

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....earing but in his case, if the assessing officer was contemplating passing an adverse decision against him, it was statutory obligation on the assessing officer to provide personal hearing to the petitioner. 7. Learned counsel submits that in Annexure P-2A no doubt, a date of personal hearing is mentioned but that is contrary to the scheme of the statute. The assessing officer has to first apply ....

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.... in case of either of the two conditions mentioned in sub-section (4) of section 75 of the CGST/BGST Act, 2017, an opportunity of personal hearing is to be given to the petitioner. The assessing officer/proper officer in this case has not given any opportunity of personal hearing to the petitioner after filing of the response, hence, we set aside the impugned order. 10. The petitioner may appear ....