Home Case Index All Cases GST GST + HC GST - 2023 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 439 - MADRAS HIGH COURTViolation of the principles of natural justice - direction to re-do the assessment after considering the reply - seeking sufficient opportunity for personal hearing to the petitioner - HELD THAT:- On perusing the impugned order, it is seen that the respondent has recorded that the dealer did not file any reply so far. The said fact is incorrect. The petitioner has submitted a reply on 24.07.2023. However, the learned Government Advocate appearing for the respondent submitted that the petitioner was granted three personal hearings and the petitioner did not appear and has not submitted any reply on the said three days. Even though the petitioner has not appeared for the said three personal hearings, subsequently, he has filed a reply on 24.07.2023, before passing the impugned order dated 25.07.2023 and the respondents are bound to consider the reply. Therefore, the assessment order is passed violating the principles of natural justice. Moreover, it is the case of increase in GST from 12% to 18% for works contract executed for the government department and local bodies. Even though the petitioner is liable to pay GST, but ultimately it is the Government and the Local Bodies has to pay the GST and the petitioner is entitled to pay and recover from the government. Hence, the ultimate sufferer is the Government. The respondents are directed to grant one more personal hearing to the petitioner and the petitioner shall cooperate with the enquiry. Thereafter, the respondent shall pass a speaking order - the impugned order ought to be quashed - Petition allowed.
|