Whether demand Order can be issued without granting an opportunity of being heard ?
Relevant GST lawTRT-2025-138
Raj Kumar Singh & Anr. Vs Assistant Commissioner, Asansol Charge, West Bengal Goods and Services Tax & Ors.
Calcutta High Court
Date:-14-06-22
In:-GST
Issue Favourable to Tax Payer ?:- yes
Held - On perusal of the impugned adjudiction order it appears that though the Adjudicating Authority concerned has recorded that the impugned order has been passed after considering the reply filed by the petitioners but nowhere it appers that the petitioners’ request for personal hearing was either considered or rejected.
Additional Government Pleader is not in a position to contradict the aforesaid admitted position which appears from record that no personal hearing was afforded to the petitioners in spite of their request and that neither such request of the petitioner was considered nor rejected.
Considering the facts and circumstances of the case as appears from record and submission of the parties, the aforesaid impugned order dated 9th May, 2021 is set aside and the matter is remanded back.
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