Order Date – 19 February 2024

Parties: Tvl. Liugong India Pvt. Limited Vs State Tax Officer, Oragadam Assessment Circle, Assistant Commissioner (ST), Oragadam Assessment Circle and State Tax Officer, Office of the Deputy Commissioner (ST)

Facts –

• The Petitioner, Tvl. Liugong India Pvt. Limited,is a construction equipment manufacturer and pursuant to an audit of the petitioner's books of accounts under Section 65 of applicable GST laws, a show cause notice dated 29.09.2023 was issued to the petitioner. Such notice was replied to on 24.10.2023 and a personal hearing was requested for.
• The impugned order came to be issued on 29.12.2023 without providing a personal hearing to the petitioner.

Issue –

• Whether the order issued without providing personal hearing is proper?

Order –

• The Single Bench of Hon’ble High Court observe that by reply dated 24.10.2023, the petitioner expressly requested for a personal hearing. Such personal hearing was not granted. 
• Further it appears that the demand was confirmed entirely on the basis that the petitioner did not produce payment details although the petitioner had submitted a trade payables ageing report indicating that none of the payments to the petitioner's vendors were made beyond 180 days.
• Therefore, the impugned order dated 29.12.2023 is quashed and the matter is remanded for reconsideration. The assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing.