Section 73 of the CGST Act — Denial of Personal Hearing – The petitioner engaged in the business of construction and sale of flats and villas. The respondent issued notice intimating the discrepancies in the returns after scrutiny in Form GST ASMT-10 dt.17.12.2019 for the tax period 2017-18 to 2018-19, whereby he proposed to levy tax of Rs. 3,27,36,879/-. The petitioner submitted detailed objections but the respondent issued SCN under Section 73 on 31.01.2020. The Petitioner filed detailed objections through letter dt.18.02.2020 and sought for a PH. But the respondent did not afford any PH and passed the assessment order under Section 73. The petitioner relied the judgments of this Court in M/s Manjunatha Traders, New Firm, Proddatur and another v. Commercial Tax Officer-II, Proddatur & Others 2018(66) APSTJ 147 and S.Lalaiah & Co. v. Deputy Commissioner (CT), Sarrornagar Division Hyderabad & another 2007(45) APSTJ 116. The court observed that the respondent ought to have provided a PH.
Held that:- The Hon’ble High Court allowed the writ Petition and set aside the assessment order in Form GST DRC-07 and remanded the matter back to the respondent for fresh consideration, after providing a personal hearing.—CSK Realtors Limited Vs. Assistant Commissioner St [2020] 27 TAXLOK.COM 064 (Telangana)