2025 (6) TMI 92 - HC - GST

Challenge to assessment order - without providing an opportunity to the petitioner the present impugned order is passed - violation of principles of natural justice - HELD THAT - Considering the fact that the impugned order of assessment is passed claiming GST dues of Rs.1, 28, 94, 480/- and that the petitioner was not given any opportunity before passing the impugned order hence for complying with the principles of natural justice this Court is inclined to set aside the impugned order subject to conditions imposed - petition disposed off.

Summary

The Madras High Court, presided by Justice M. Dhandapani, adjudicated a Writ Petition challenging the impugned GST assessment order dated 20.08.2024 under GSTIN 33AAHFV5565E1Z3 for the financial year 2019-2020. The petitioner, operating 'Virumandy Construction', contended that the assessment order was passed without affording an opportunity to be heard, thus violating the "principles of natural justice." The respondent conceded that no such opportunity was provided.The Court noted the impugned order demanded GST dues amounting to Rs.1,28,94,480/-. Emphasizing adherence to natural justice, the Court set aside the impugned order and directed:(i) The petitioner to deposit Rs.10,00,000/- without prejudice to his rights.(ii) Upon receipt, the respondent must provide the petitioner an opportunity to be heard and pass fresh assessment orders within four weeks.The Writ Petition was disposed of accordingly, with no order as to costs.