Tag: Section 75(4)

Personal Hearing not granted – Assessee was not acquainted with GST Portal – Order Set Aside

Citation:

Tvl. Samikannu Mariappan Vs. State Tax Officer,

W.P. No. 15509 of 2024, [2024] 164 taxmann.com 275 (Madras)

High Court of Madras

Facts of the Case:

  1. Petitioner, an octogenarian, whose Turnover is below GST Threshold, has engaged a Local Auditor for ensuring GST Compliances.
  2. Counsel for Petitioner submits that if provided an opportunity, the petitioner would be able to establish that the demand is liable to be dropped.
  3. It was held that since the present order was passed on Best Judgment basis without providing Opportunity of being heard, the same is set aside.
  4. Department is directed to provide opportunity of being heard, including personal hearing and thereafter issue a fresh order.

Section 75(4) of CGST Act states that:

An opportunity of hearing shall be granted 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.

Similar Decision:

Personal Hearing was not granted even after requesting for the same – Order Set Aside