Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases GST GST + HC GST - 2024 (4) TMI HC This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2024 (4) TMI 613 - HC - GST


Issues involved: Challenge to order u/s 73 of TNGST Act for non-GST turnover without providing personal hearing post-reply to show cause notice.

Summary:
The petitioner challenged an order dated 28.12.2023 on the grounds of lack of personal hearing post-reply to the show cause notice. The petitioner's reply on 01.11.2022 addressed alleged non-GST turnover, followed by a show cause notice on 17.11.2022 and a reply on 17.02.2023. The impugned assessment order was issued on 28.12.2023.

The petitioner contended that the impugned order did not consider their reply stating no non-GST turnover, explaining non-operating revenue sources. The petitioner's request for personal hearing was not accommodated before the order issuance.

The respondent, through the Government Advocate, mentioned that the petitioner's e-mail dated 05.12.2022 was not received, and the petitioner did not opt for a personal hearing. However, the statutory mandate u/s 75(4) of GST enactments requires a personal hearing if requested or if an adverse order is proposed.

The Court noted that although the petitioner initially opted for no personal hearing, they later requested it via e-mail. The impugned order lacked reasoning for rejecting the petitioner's reply, making it unsustainable. Consequently, the order dated 28.12.2023 was set aside, and the matter was remanded for reconsideration with a directive to provide a reasonable opportunity, including a personal hearing, and issue a fresh order within two months.

In conclusion, W.P.No.9482 of 2024 was disposed of without costs, and connected miscellaneous petitions were closed accordingly.

 

 

 

 

Quick Updates:Latest Updates