GST DAILY – 270

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Adverse order can’t be passed without hearing assessee even if he didn’t file his response to SCN: HC

THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF BASANTA KUMAR SHAW V/s ASSISTANT COMMISSIONER OF REVENUE COMMERCIAL TAX & STATE TAX W.P.A. No. 11592 of 2024, decided on 14-5-2024

👉 Issue:-

✔️ Can the Assessee Officer have passed an Adverse order without personal hearing  even if the assessee didn’t’ demand it?

👉 The Hon’ble High Court Judgement:-

✔️ Where proper officer passed an order under Section 73 of CGST/WBGST Act, 2017 without affording reasonable opportunity of hearing to petitioner, High Court set aside order and remanded matter for fresh decision, ensuring petitioner is heard and documents considered. Sections 73 and 75(4) of Central Goods and Services Tax Act, 2017