2023 (10) TMI 1486 - HC - GST

Challenge to assessment proceedings for the year 2017-18 2018-19 and 2019-20 respectively - seeking direction to respondent to pass fresh orders by rectifying the mistakes - impugned order was passed without providing any opportunity for personal hearing - violation of principles of natural justice - HELD THAT - It appears that the impugned order came to be passed on 22.06.2023 wherein it has been clearly stated that the notice for personal hearing was provided vide reminders dated 16.11.2022 28.10.2022 and 15.05.2022. Further it appears that the petitioner had asked for extension of time on 27.02.2023 and 29.03.2023 and in spite of the same no reply was filed by the petitioner. This Court is of the considered view that no interference is required with regard to the said impugned order passed by the respondent. Petition disposed off.

Summary

In the case before the Madras High Court, presided over by THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY, the petitioner challenged the assessment proceedings for the fiscal years 2017-18, 2018-19, and 2019-20. The petitioner sought to have the impugned order dated 26.06.2023 rectified, arguing that it was issued without a personal hearing and contained errors. Despite filing a rectification application on 25.07.2023, the petitioner claimed no action had been taken, preventing an appeal.

The respondent, represented by Ms. K.Vasanthamala, contended that the petitioner failed to respond to several reminders for a personal hearing, justifying the issuance of the impugned order.

The Court, after reviewing the submissions and records, found no need to interfere with the impugned order, noting that adequate notice for a hearing was given. However, the Court directed the respondent to address the rectification application within 15 days and allowed the petitioner to file an appeal if desired. The writ petitions were disposed of with these directions, and related miscellaneous petitions were closed.