2021 (4) TMI 267 - MADRAS HIGH COURT - GST

Head Note / Extract:
Violation of principles of Natural Justice - opportunity extended to the petitioner prior to passing of the orders as the petitioner has not been heard in person - HELD THAT:- Section 74(5) mandated a personal hearing to be granted in all matters prior to finalization of assessments. In light of the admitted position that the petitioner has not been granted a personal hearing prior to finalization of the impugned proceedings, the impugned orders in regard to the periods 2017-18 and 2018-19 are set aside. After hearing the petitioner and considering supporting evidences if any, filed by it, orders of assessment de novo shall be passed within a period of six (6) weeks from the date of personal hearing, in accordance with law - petition disposed off.