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2021 (8) TMI 306 - HC - GSTPrinciples of natural justice - validity of assessment order - no notice of personal hearing was issued before resorting to the impugned action - non-adherence to the mandatory provisions of sub-section (4) of Section 75 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- In order to adjudicate the issue in the present Writ Petition, it may be appropriate to refer to Section 75 of the CGST Act, 2017, which deals with the general provisions relating to determination of tax. According to sub-section (4) of Section 75 of the Act, an opportunity of hearing should be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person - In the instant case, though the petitioner herein submitted his reply to the notice issued by 2nd respondent prior to passing the impugned order, the Assessing Authority, while referring to the objections raised therein, simply stated that they were not considered, and eventually, determined the liability as proposed in the show cause notice. In the considered opinion of this Court, 2nd respondent herein, before doing so, ought to have afforded an opportunity of hearing to the assessee, as mandated under sub-section (4) of Section 75 of the CGST Act, 2017. In the case on hand, 2nd respondent adhered to the said provision of law in breach. The said action is also a patent violation of principles of natural justice, as such, the contention of the learned Government Pleader as regards the availability of alternative remedy of appeal under Section 107 of the CGST Act, 2017, deserves to be rejected and is, accordingly, rejected. Matter remanded to 2nd respondent for consideration of the issue afresh after affording opportunity of hearing to the petitioner - petition allowed by way of remand.
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