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Petitioner deprived of personal hearing prior to finalization of the proceedings: Orders set aside by High Court.

Though the impugned orders passed by the respondent in terms of the provisions of the Tamil Nadu GST Act, 2017 have been challenged on various grounds, the sole ground that is urged before me is the lack of opportunity extended to the petitioner prior to passing of the orders as the petitioner has not been heard in person.

Considering the issue of whether personal hearing has to be granted prior to finalization of proceedings in terms of Section 73, I have in WP.No.13652 of 2020 held that Section 74(5) mandated a personal hearing to be granted in all matters prior to finalization of assessments. In light of the admitted position that the petitioner has not been granted a personal hearing prior to finalization of the impugned proceedings, the impugned orders in regard to the periods 2017-18 and 2018-19 are set aside.

The petitioner will appear before the State Tax Officer-1 without expecting any further notice in this regard. After hearing the petitioner and considering supporting evidences if any, filed by it, orders of assessment de novo shall be passed within a period of six (6) weeks from the date of personal hearing, in accordance with law.

This writ petition is disposed in the aforesaid terms. Connected Miscellaneous petitions are also closed. No costs.

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Published by


on Apr 9, 2021

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