Whether demand Order can be issued without granting an opportunity of being heard ?
Relevant GST lawTRT-2025-829
M/s Mahendra Sponge and Power Limited Vs Assistant Commissioner State Tax (SGST) Circle-9, Raipur, Civil Lines, Raipur
Chhasstisgarh High Court
Date:-09-01-23
In:-GST
Issue Favourable to Tax Payer ?:- yes
Held - Alternative remedy is not an absolute bar if there is violation of principles of natural justice. Irrespective of the fact as to whether the appellant had filed reply or not, it is evident that the appellant had prayed for a personal hearing, which was, admittedly, not granted to the
appellant.
In that view of the matter, we are of the opinion that it will not be equitable to relegate the appellant to avail alternative remedy.
Taking that view, the order of the learned Single Judge dated 04.05.2022 as well as the order dated 02.02.2022 passed by the respondent are set aside and quashed.
Download Case Law