Whether demand Order can be issued without granting an opportunity of being heard ?
Relevant GST law

TRT-2025-1010

B. RAJENDER REDDY VERSUS THE COMMISSIONER OF CENTRAL TAX, THE UNION OF INDIA

Telangana High Court

Date:-14-03-23

In:-GST

Issue Favourable to Tax Payer ?:- yes

Held - Admittedly, insofar personal hearing is concerned, notice was not served upon the petitioner. Even if we accept the contention of learned counsel for respondent No.1, then also we fail to understand as to why the notice for personal hearing was sent by registered post when the show cause notice was sent through e-mail. 

Be that as it may, for failure of the 1st respondent to provide an opportunity of personal hearing to the petitioner, we are of the view that the impugned order stands vitiated.


Download Case Law