Whether demand Order can be issued without granting an opportunity of being heard ?
Relevant GST lawTRT-2025-1257
M/s. Metal Trade Incorporation Vs Assistant Commissioner (ST)(FAC)
Madras High Court
Date:-02-02-24
In:-GST
Issue Favourable to Tax Payer ?:- no
Held - The show cause notice clearly states that the petitioner was being provided an opportunity of personal hearing. Likewise, the reminder notice dated 02.09.2023 also indicates that a personal hearing was being provided to the petitioner on 05.09.2023. As contended by learned counsel for the petitioner, it is no doubt anomalous that such personal hearing was provided before the last date fixed for the submission of a reply. Even so, nothing prevented the petitioner from attending the personal hearing and thereafter submitting a reply to the show cause notice. Admittedly, this was not done. Therefore, I conclude that principles of natural justice were not violated.
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