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2021 (10) TMI 834 - HC - GSTValidity of Assessment order - works contractor - Direct respond to SCN not given, instead writing was sent to the Executive Engineer of Public Works Department and marking a copy to the fourth respondent - HELD THAT:- This Court is of the considered view that a quietus can be given to the writ petition by setting aside the impugned order and ensuring that an opportunity of hearing in person is given to the writ petitioner as the SCN vide paragraph 8 clearly mentions that the writ petitioner should appear in person and explain. In other words, without going into the question as to whether all the assessees would be entitled to a personal hearing, i.e., leaving that question open, in the case on hand, as the fourth respondent in the SCN has opted to give a personal hearing to the writ petitioner, it is only appropriate that the writ petitioner is heard in person. The impugned order made by the fourth respondent, is set aside - Petition allowed.
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