Whether demand Order can be issued without granting an opportunity of being heard ?
Relevant GST lawTRT-2025-137
Suraj Singh Vs. Assistant Commissioner, Asansol Charge, West Bengal Goods and Service Tax & Ors.
Calcutta High Court
Date:-05-07-22
In:-GST
Issue Favourable to Tax Payer ?:- yes
Held - Considering the facts and circumstances of this case as appears from record and submission of the parties, the aforesaid impugned order dated 9th March, 2022 is set aside and the matter is remanded back to the officer concerned for passing a fresh order after giving opportunity of personal hearing to the petitioner within four weeks from the date of communication of this order. It is clarified that this Court has not gone into the merit of the case and the impugned order is set aside only on the ground of violation of principle of natural justice
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