2023 (3) TMI 426 - HC - GST

Validity of demand notice with assessment order - Violation of principles of natural justice (audi alterem partem) - opportunity of personal hearing not provided - Benefit of concessional rate of composite supply of works contract - N/N. 11 of 2017 dated 28.06.2017 - HELD THAT:- The personal hearing has, admittedly, not been fixed by date or time and this is a gross flaw in this order, which this Court is tired of pointing out. The petitioner has also in compliance with the notice, filed a submission on 29.11.2022, though without any supporting documents.

The sum and substance of Section 75(4) is that a personal hearing shall be granted in all matters prior to finalisation of assessment except where the stand of the assessee is intended to be accepted by the Department. Thus, on this score, the officer has grossly erred in proceeding to finalise the impugned assessment in violation of the principles of natural justice.

The impugned orders are set aside and these Writ Petitions are allowed.