The Madras High Court in the light of the natural Justice said that the Assessing Officer (AO) should wait till the end of the working day when personal hearing is fixed, before finalizing assessment.
The petitioner, Urbanclap Technologies India Pvt Ltd urged that effective opportunity was not given to him by the AO insofar as personal hearing notice was issued listing the matter for hearing, the very next day and the impugned orders have been passed on the same day.
The petitioner prayed before the court to call for the records relating to the impugned order passed by the AO and quash the consequential recovery notice in Form GST DRC-07 issued by the AO.
The court referred to the decision of a learned Single Judge of this Court in S.Velu Palandar V. Deputy Commercial Tax Officer, wherein it was held that the Assessing Officer, in all fairness, should wait till the end of the working day when personal hearing was fixed, before finalizing the assessment. The finalization of assessment on the same day when the matter was listed for hearing would militate against the requirement of natural justice.
Therefore, the single judge bench of Justice Anitha Sumanth set aside the order passed by the AO and directed the authority to issue fresh notice to the petitioner to enable them to appear and make its submissions and let orders be passed within a period of 8 weeks from date of first hearing, in accordance with law.Subscribe Taxscan AdFree to view the Judgment