GST
TRT-2025-
Madras High Court
Date:-06-03-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 06 March 2023
Parties: SKS Builders and Promoters Vs Assistant Commissioner (ST)
Facts –
- The Petitioner, SKS Builders and Promoters, was issued with a notice, initially which was superseded by a revised notice in Form GST DRC-01 dated 24.11.2022. The petitioner has also filed a submission on 29.11.2022, though without any supporting documents. The officer has straight away passed the impugned order without hearing the petitioner.
Issue –
- Whether the order passed without hearing the petitioner is valid?
Order –
- The Single Bench of Hon’ble High Court held that the sum and substance of Section 75(4) is that a personal hearing shall be granted in all matters prior to finalisation of assessment except where the stand of the assessee is intended to be accepted by the Department. Thus, on this score, the officer has grossly erred in proceeding to finalise the impugned assessment in violation of the principles of natural justice.
- In light of the observation as above, the impugned orders are set aside and these Writ Petitions are allowed.
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