GST DAILY – 262

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Assessee isn’t required to request for opportunity of personal hearing; it is mandatory to afford such opportunity

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF ASHOK KUMAR V/s STATE OF U.P., decided on 8-5-2024

👉 Issue:-

✔️ Is it mandatory to  Assessee get opportunity of personal hearing?

👉 The Hon’ble High Court Judgement:-

✔️ Where notice issued before assessment order passed against assessee raising demand in excess of Rs. 2,44,21,574 sought reply within 30 days, assessing officer mentioned “NA” against column description “Date of personal hearing” and against columns for “Time of personal hearing” and “Venue where personal hearing will be held”, assessee was denied opportunity of oral hearing, impugned order was to be set aside.

Section 75 of Central Goods and Services Tax Act, 2017