GST
TRT-2025-
Madras High Court
Date:-19-02-24
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 19 February 2024
Parties: Tvl. Liugong India Pvt. Limited Vs State Tax Officer, Oragadam Assessment Circle, Assistant Commissioner (ST), Oragadam Assessment Circle and State Tax Officer, Office of the Deputy Commissioner (ST)
Facts –
- The Petitioner, Tvl. Liugong India Pvt. Limited,is a construction equipment manufacturer and pursuant to an audit of the petitioner's books of accounts under Section 65 of applicable GST laws, a show cause notice dated 29.09.2023 was issued to the petitioner. Such notice was replied to on 24.10.2023 and a personal hearing was requested for.
- The impugned order came to be issued on 29.12.2023 without providing a personal hearing to the petitioner.
Issue –
- Whether the order issued without providing personal hearing is proper?
Order –
- The Single Bench of Hon’ble High Court observe that by reply dated 24.10.2023, the petitioner expressly requested for a personal hearing. Such personal hearing was not granted.
- Further it appears that the demand was confirmed entirely on the basis that the petitioner did not produce payment details although the petitioner had submitted a trade payables ageing report indicating that none of the payments to the petitioner's vendors were made beyond 180 days.
- Therefore, the impugned order dated 29.12.2023 is quashed and the matter is remanded for reconsideration. The assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing.
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