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2023 (12) TMI 232 - MADRAS HIGH COURTDetermination of Tax / GST - Validity of order passed u/s 75(4) - Violation of principles of natural justice - impugned order is passed without providing an opportunity of personal hearing to them and also without considering the written submissions and documents filed by the petitioner - HELD THAT:- This is the problem the assessees throughout India are facing, i.e. when it is uploaded as “Yes, it shows as “No” in the downloaded printout. The specific request made by the petitioner in the reply by way of prayer was, to provide opportunity of personal hearing, in the event of passing any adverse order against the petitioner. Considering the provision under Section 75 (4) of the Central Goods and Services Tax Act, 2017 which mandates the respondents to provide an opportunity of personal hearing, where any adverse decision is contemplated against the assessee, irrespective of any request of personal hearing from the petitioner. Further, the petitioner has also stated in the reply filed to the show cause notice that they may be provided an opportunity of personal hearing, in the event of passing any adverse order against them. This Court is of the considered view that at any cost, the respondents ought to have afforded the opportunity of personal hearing to the petitioner considering the statement that the respondent is going to determine the turn over and should have complied the provisions of the Act strictly. Otherwise, this defect could not be rectified which would cause loss of revenue to the Department. This Court is inclined to set aside the impugned order passed by the first respondent. Accordingly, the impugned order in Assessment Order is set aside - Petition allowed.
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