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2024 (2) TMI 1124 - MADRAS HIGH COURTViolation of principles of natural justice - personal hearing was not provided to the petitioner - HELD THAT:- Section 75(4) of the Tamil Nadu State Goods and Services Tax Act, 2017 mandates that a personal hearing be given either if such hearing is requested for or if an order adverse to the assessee is proposed to be issued. In the case at hand, by reply dated 24.10.2023, the petitioner expressly requested for a personal hearing. Such personal hearing was not granted. As pointed out by learned counsel for the petitioner, several findings were recorded in the impugned assessment order on the ground that the petitioner did not provide supporting documents. The matter is remanded for reconsideration. The assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, take into account documents produced by the petitioner and, thereafter, issue a fresh assessment order - Petition disposed off by way of remand.
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