Assesseemnet orders passed under 74 of the Tamil Nadu Goods and Services Tax Act, 2017, without giving opportunity of personal hearing to assessee, was gross violation of principles of natural justice and therefore, set aside by the High Court.
Assesseemnet orders passed under 74 of the Tamil Nadu Goods and Services Tax Act, 2017, without giving opportunity of personal hearing to assessee, was gross violation of principles of natural justice and therefore, set aside by the High Court.
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful-misstatement or suppression of facts — Principles of natural justice — Assesseemnet orders were passed against assessee under section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST
Act) — Held, admittedly, personal hearing had not been granted to assessee prior to passing of impugned orders and it was contrary to provisions of Section 74(5) of the Tamil Nadu Goods and Services Tax Act, 2017 — Impugned orders were set aside on ground of violation of principles of natural justice — Assessee shall appear before
Assessing Authority who shall pass orders of assessment de novo — Petition allowed.
1. Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the respondent and is armed with instructions to proceed in the matter. Hence, by consent expressed by both parties, these Writ Petitions are disposed finally even at the stage of admission.
2. The challenge is to four orders of assessment, all dated 09.02.2021, for the periods 2017-18 to 2020-21, passed in terms of the Tamil Nadu Goods and Service Tax Act, 2017 (in short 'TNGST Act'). Admittedly, personal hearing has not been granted to the petitioner prior to passing of the impugned orders and it is contrary to the provisions of Section 74(5) of the TNGST Act, which mandates that an opportunity of personal hearing shall be granted in all cases where a specific request is received or where the Officer contemplates adverse decision against the assessee.
3. I reiterate my opinion expressed to this effect in order dated 19.01.2021 passed in W.P.No.13652 of 2020 and set aside the impugned orders on the ground of violation of principles of natural justice.
4. Let the petitioner appear before the Assessing Authority on Wednesday, the 24th of March, 2021 along with materials, if any, in support of its stand without expecting any further notice in this regard. The Assessing Officer shall, after hearing the petitioner and considering the materials, if any circulated, pass orders of assessment de novo within a period of six (6) weeks thereafter.
5. These Writ Petitions are disposed in the aforesaid terms. No costs. Connected Miscellaneous Petitions are closed.
Dr.ANITA SUMANTH,J.
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Assesseemnet orders passed under 74 of the Tamil Nadu Goods and Services Tax Act, 2017, without giving opportunity of personal hearing to assessee, was gross violation of principles of natural justice and therefore, set aside by the High Court.
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