TMI BlogProviding an Opportunity for a Personal Hearing is mandatory before issuing of OrderX X X X Extracts X X X X X X X X Extracts X X X X ..... Providing an Opportunity for a Personal Hearing is mandatory before issuing of Order - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 27-1-2024 - The Hon ble Madras High Court in the case of the A.H. Enterprises v. Deputy Commercial Tax Officer [2024 (1) TMI 284 - MADRAS HIGH COURT ] held that it is mandatory to provide the personal hearing under Section 75 of the Tamil Nad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u Goods and Service Tax Act, 2017 ( the TNGST Act ) before passing an Order. Facts: A.H. Enterprises ( the Petitioner ) was called upon to pay a sum of INR 2,58,597/- towards the difference between returns filed in FORM GSTR-1 and FORM GSTR-3B including both interest and penalty vide Order dated October 11, 2023 ( Impugned Order ). The Petitioner contended that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Impugned Order was issued without providing an opportunity of a personal hearing as mandated by Section 75 of the TNGST Act . The Depuy Commercial Tax Officer ( the Respondent ) contended that the demand raised in the Impugned Order is the difference between the returns filed in FORM GSTR-1 and FORM GSTR-3B along with interest and penalty and the matter may be remanded for rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration. Hence, the petition was filed by the Petitioner to challenge the Impugned Notice. Issue: Whether it is mandatory to provide an opportunity for the personal hearing before the issuance of an Order by the Authority? Held: The Madras High Court in 2024 (1) TMI 284 - MADRAS HIGH COURT held as under: Held that, as per Section 75 of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NGST Act , it is mandatory to provide the Personal Hearing to the Petition before the issuance of the Impugned Order. Directed that, the Respondent provide a Personal Hearing to the Petitioner and thereafter issue a reasoned order within a maximum period of four weeks from the date of receipt of a copy of this order. Hence, the Impugned Order was quashed and remanded for reconsideration. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Author can be reached at info@a2ztaxcorp.com ) - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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