GST DAILY – 481 : Order to be set aside due to lack of hearing opportunity to assessee: HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Metal Smith India Pvt. Ltd. V/s Assistant Commissioner (ST)
Tag: opportunity of personal hearing
Opportunity of PH is must even if taxpayers has not filed reply of SCN
The Hon’ble Allahabad High Court in the case of A To Z Car Solutions held that the assessment order under Section 73 of the UPGST Act is unsustainable where the assessee is denied the mandatory right of oral hearing, irrespective of compliance to the opportunity to file written reply.
GST DAILY – 326 : Demand notice issued without providing a date for personal hearing is invalid: HC
THE HON’BLE ORISSA HIGH COURT IN THE CASE OF Bijay Kumar Mohanty V/s Chief Commissioner of CT and GST, decided on 8-8-2024
Assessment and recovery proceedings could not be sustained without consideration of factual and legal issues
The Hon’ble Himachal Pradesh High Court in Hindustan Construction Company Limited held that the matter required reconsideration on factual and legal aspects and remitted it to the Assistant Commissioner, State Taxes and Excise, Dharamshala, directing a fresh decision by September 30, 2025, after affording opportunity of hearing.
Mere reliance on the reply of the driver of the vehicle in order to process confiscation and imposition of fine & penalty contrary to Section 130 of the CGST Act
The Hon’ble Uttarakhand High Court in the case of M/s Gajanand Granite held that the confiscation proceedings initiated and concluded on the same day without affording an opportunity of being heard to the petitioner and merely relying on the statement of the driver of the vehicle are in violation of the mandate prescribed in Section 130 (4) of the CGST Act.
HC directs Department to consider matter afresh where reply filed by the Taxpayer through email has not been considered and opportunity of personal hearing not granted
The Hon’ble Madras High Court in the case of M/s Shree Balaji Enterprises held that rectification under GST can only be sought for an apparent error on the face of record and not for reassessment, however, the matter has been remanded for fresh adjudication due to violation of principles natural justice.
Order Passed without issuance of Proper Show Cause Notice and without giving an opportunity of being heard is liable to be Quashed
The Hon’ble Gauhati High Court in the case of Ganapati Enterprise set aside the Impugned Order and the summary of SCN on the ground that the Impugned order was passed without issuance of a proper SCN under Section 73(1) of the CGST Act and without affording an opportunity of personal hearing to the Petitioner.
Personal hearing is mandatory before passing the order
The Hon’ble Delhi High Court in the case of Exide Industries Ltd. set aside the demand order which was raised against Assessee for availing ineligible ITC.
Demand Order cannot be passed without considering the reply and providing an opportunity of hearing
The Hon’ble Delhi High Court in Aviral Technology Solutions and Telecom Pvt. Ltd. set aside the Order passed by the Department of Trade & Taxes as the reply filed by the Assessee alongwith the supporting documents were not considered and the opportunity of being heard was also not provided before passing the Order.
An order to block ECrL cannot be passed without granting pre-decisional hearing
The Hon’ble Karnataka High Court in Safan Fasteners set aside the order, since no pre-decisional hearing was granted before passing the order and the order did not any contain independent or cogent reasons to believe, except placing reliance upon reports of enforcement authority, which was impermissible in law.