The Calcutta High Court in a recent case directed readjudication on assessment order passed under Central Goods And Services Tax ( CGST ) Act, 2017 without affording opportunity of hearing is invalid.
Indra Bajoria, the writ petitioner challenged the order passed by the Single Bench refusing to interfere with the impugned assessment order dated 28th March, 2023. The only ground on which the assessment order was challenged is by contending that it was passed in violation of principles of natural justice, inasmuch as the reply given by the assessee to the show-cause notice as uploaded by the assessee on 23rd March, 2023 was not considered.
In the assessment order, the Assessing Officer states that the assessee did not comply with the direction issued in the show-cause notice. This appears to be factually incorrect, since the assessee has uploaded his reply on 23rd March, 2023.
The appeal along with the connected application were allowed and the assessment order impugned in the writ petition is set aside and the matter is remanded back to the assessing officer for fresh consideration.
The division bench of Chief Justice T S Sivagnanam and Justice Hiranmay Bhattacharyya directed the Assessing Officer to take note of the reply given by the assessee dated 23rd March, 2023 and afford an opportunity of personal hearing in which the assessee shall afford an opportunity to place all documents and after considering the contentions, a fresh assessment order be drawn with adequate reasons and in accordance with law.
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