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

TRT-2025-113

M/S THOPPIL AGENCIES VERSUS THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX, THE JOINT COMMISSIONER OF COMMERCIAL TAX

Karnataka High Court

Date:-12-08-22

In:-GST

Issue Favourable to Tax Payer ?:- yes

Held – It is not in dispute that no opportunity of personal hearing was given to the petitioner before passing the impugned order. The material on record also indicates that several documents relied upon by the respondent No.1 in the impugned order at Annexure-E were neither brought to the notice of the petitioner nor was he permitted to cross-examine the witnesses with reference to the said documents. Further, no opportunity to produce additional documents was given to the petitioner.

The aforesaid facts and circumstances will indicate that in the absence of sufficient and reasonable opportunity being granted in favour of the petitioner, the impugned order is clearly in contravention of principles of natural justice and that the same deserves to be set aside on this ground alone

The matter deserves to be remitted back to the respondent No.1 to consider and dispose off the same afresh in accordance with law after providing sufficient and reasonable opportunity to the petitioner to put forth his contentions and documents and to hear the petitioner before passing suitable orders.


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