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Principles of natural justice not followed by officer. Assessment order set aside and remitted back for redoing the assessment again on merits of case : Madras High Court

The petitioner is aggrieved against the order of assessment dated 13.05.2020 passed in GSTIN No. 33AANCS3782R1ZG.

Arguments by Petitioner:

The main grievance of the petitioner is that the impugned order was passed in violation of principles of natural justice, since the petitioner was not granted time to furnish objections to the show cause notice dated 12.12.2019.

It is also contended that though the respondent has styled the proceedings dated 12.12.2019 as show cause notice, in effect, in the very notice itself, the respondent has confirmed the proposal.

Therefore, it is contended that the consequential impugned proceedings is in total violation of principles of natural justice.

Held by High Court:

A bare perusal of the said show cause notice dated 12.12.2019, made available in the typed set of papers, clearly indicates that the respondent issued the show cause notice on 12.12.2019 and confirmed the said proposal also on the same day, which in my considered view, goes against the very basic principles of natural justice, as the petitioner/assessee was not at all given an opportunity to give their objections. Needless to say that an assessment cannot be made without giving an opportunity of hearing to the assessee. In this case, as I find that the very show cause notice dated 12.12.2019 in effect, confirming the proposal made therein without hearing the petitioner, cannot be sustained and consequently, the order impugned in this writ petition also cannot be sustained. 

However, as this Court is not inclined to go into the merits of the claim made by the respective parties arising out of the issue raised in the show cause notice, this court is inclined to remit the matter back to the respondent for redoing the assessment once again, after giving an opportunity to the petitioner to put forth their case by way of objections.

Accordingly, this Writ Petition is allowed and the impugned order is set aside. Consequently, the matter is remitted back to the respondent for redoing the assessment once again on merits.

 


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on May 31, 2020

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Is there any free trial version of this GST library.

Thanks

Prabhat Kumar
Advocate
By: Prabhat Kumar | Dt: Jun 2, 2020


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