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TMI Blog2023 (12) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned Assessment Order bearing Reg.No.ZD3310232162146 dated 31.10.2023 passed by the 1st respondent. 2. The main grievance of the petitioner is that the impugned order is passed without providing an opportunity of personal hearing to them and also without considering the written submissions and documents filed by the petitioner in respect of pre-show cause notice and also the reply to the show cause notice. The date of personal hearing fixed in the show cause notice was 12.10.2023, which was well before the date by which the reply had to be submitted by the petitioner, which is violation of principles of natural justice. 3. Mr.Raghavan Ramabadran, the learned counsel appearing for the petitioner submitted that the Show Cause Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtunity of personal hearing to the petitioner, but on the other hand, they have failed to do so. Thus, the present impugned order came to be passed against the petitioner which is in violation of principles of natural justice and hence, he seeks to set aside the same. 6. Mr.C.Harsha Raj, learned Additional Government Pleader (Taxes) appearing for the respondents, by referring to Page 68 of the typed set of papers, submitted that in Col.No.7, under the heading "Option for personal hearing", the petitioner has stated "No" and further, he referred to the last para of the reply which states as follows - We assure you of our continued co-operation in this matter. Meanwhile, in case you require any further clarification/information, we shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nity of personal hearing to the petitioner. 9. At this juncture, the learned Additional Government Pleader appearing for the respondents submitted that if any order is passed by this Court, the same would be considered by the respondents. 10. Heard the learned counsel appearing for the petitioner as well as the learned Additional Government Pleader appearing for the respondents and perused the materials on record. 11. I have given due consideration to the submissions made by the learned counsel appearing for the petitioner as well as the learned Additional Government Pleader appearing for the respondents. Considering the provision under Section 75 (4) of the Central Goods and Services Tax Act, 2017 which mandates the respondents to provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng any such opportunity of personal hearing, the impugned order came to be passed, which amounts to violation of provision specified under Section 75(4) of the Act. 13. Such being the case, this Court is of the considered view that at any cost, the respondents ought to have afforded the opportunity of personal hearing to the petitioner considering the statement that the respondent is going to determine the turn over and should have complied the provisions of the Act strictly. Otherwise, this defect could not be rectified which would cause loss of revenue to the Department. 14. Considering all the above aspects, this Court is inclined to set aside the impugned order passed by the first respondent. Accordingly, the impugned order in Assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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