On the sole ground of failure to adhere to the provisions of sub-section (4) of Section 75 of the CGST Act, 2017, this Court is inclined to set aside the impugned order and to remand the matter to the Assessing Authority for passing appropriate orders afresh.
Section 75(4) of the CGST Act, 2017- Principle of Natural Justice -- Personal Hearing ----- The petitioner challenged the order of assessment dated 21.09.2020, determining the tax liability, penalty and interest as Rs. 28,31,806/-. The counsel for the petitioner submitted that non-adherence to the mandatory provisions of sub-section (4) of Section 75 of the Act, 2017 is fatal to the case of the respondents. The counsel for the respondent submitted that the petitioner is having availability of alternative remedy of appeal under Section 107 of the Act. The court observed that sub-section (4) of Section 75 of the Act provides an opportunity of hearing, where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person, which was not afforded by the respondent.
Held that:- The Hon’ble High Court allowed the writ Petition by setting aside the order of assessment dated 21.09.2020, and remanded the matter to respondent for consideration of the issue afresh after affording opportunity of hearing to the petitioner.
On the sole ground of failure to adhere to the provisions of sub-section (4) of Section 75 of the CGST Act, 2017, this Court is inclined to set aside the impugned order and to remand the matter to the Assessing Authority for passing appropriate orders afresh.
Section 75(4) of the CGST Act, 2017- Principle of Natural Justice -- Personal Hearing ----- The petitioner challenged the order of assessment dated 21.09.2020, determining the tax liability, penalty and interest as Rs. 28,31,806/-. The counsel for the petitioner submitted that non-adherence to the mandatory provisions of sub-section (4) of Section 75 of the Act, 2017 is fatal to the case of the respondents. The counsel for the respondent submitted that the petitioner is having availability of alternative remedy of appeal under Section 107 of the Act. The court observed that sub-section (4) of Section 75 of the Act provides an opportunity of hearing, where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person, which was not afforded by the respondent.
Held that:- The Hon’ble High Court allowed the writ Petition by setting aside the order of assessment dated 21.09.2020, and remanded the matter to respondent for consideration of the issue afresh after affording opportunity of hearing to the petitioner.