TMI Blog2023 (2) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned assessment proceedings - HELD THAT:- Admittedly, no personal hearing was afforded to the petitioner in the impugned assessment proceedings as seen from the impugned assessment order. An adverse decision has also been taken by the respondent against the petitioner in the impugned assessment order. Therefore, necessarily the impugned assessment order has to be quashed on the ground of v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the petitioner in the impugned assessment proceedings. 2. In the impugned assessment order, the tax liability of the petitioner has been determined under the CGST and SGST at Rs.4,44,292/- and a penalty of Rs.4,44,292/- has been imposed, totalling a sum of Rs.8,88,584/-. 3. The petitioner contends that as per Section 75 (4) of the GST Act, 2017, personal hearing ought to have been afforded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .03.2021 passed in W.P.Nos.2049 and 2050 of 2021 and the other dated 06.09.2021 passed in W.P.No.18582 of 2021. In both the aforesaid decisions, the learned Judges of this Court have concurrently upheld that a right of personal hearing to the assessee is mandatory whenever the respondent contemplates any adverse decision in the assessment proceedings. 6. This Court is in agreement with the view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent for fresh consideration on merits and in accordance with law. The respondent shall pass final orders within a period of twelve weeks from the date of receipt of a copy of this order, after adhering to the principles of natural justice and after granting the petitioner the right of personal hearing on 16.03.2023 at 10:30 a.m. 9. With the aforementioned directions, this Writ Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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