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Order passed by GST Authority without providing opportunity of personal hearing despite taxpayer's specific request, set aside by High Court. 

TaxReply Pro Tip:

In our experience, we have seen many times that, officers pass order with a preconceived notion that taxpayer is already guilty and they do not consider it important to provide opportunity of personal hearing to taxpayers. 

While defending any case, council for taxpayer must make a request for affording opportunity of personal hearing before passing any adverse order against the taxpayer. This not only make an obligation on the officer to hear the taxpayer's point of view but also creates a impression that the legal representative is well aware of the law and thereby making officer consider all points and pass a speaking order.

In this writ petition, petitioners have challenged the adjudication order passed by the GST Authority, on the ground that the same has been passed in violation of principle of natural justice by not affording opportunity of personal hearing to the petitioners in spite of specific request from the petitioners in their reply to the show-cause-notice.

On perusal of the impugned adjudication order it appears that though the Adjudicating Authority concerned has recorded that the impugned order has been passed after considering the reply filed by the petitioners but nowhere it appears that the petitioners’ request for personal hearing was either considered or rejected.

Mr. Siddiqui, learned Additional Government Pleader is not in a position to contradict the aforesaid admitted position which appears from record that no personal hearing was afforded to the petitio.......
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Author:

TaxReply


Jun 22, 2022


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