The Kerala High Court set aside the assessment order under Central goods and Service Tax (CGST) passed without providing opportunity of hearing. The assessment order was based on the mismatch found in GSTR -1 and GSTR -3B.
Jose Paul, the petitioner who filed the writ petition sought to quash the show cause notice and order completed by the 1st respondent. The petitioner is a registered dealer under the SGST and CGST Acts. The petitioner filed a statement of sales in GSTR-1, monthly returns in GSTR-3B, and annual returns in GSTR-9, along with the Reconciliation statement in GSTR-9C with audited financial statements for the year 2017-18. It appears that there was a mismatch between the GSTR-1 and GSTR-3B. The petitioner was issued notice, and a personal hearing date was fixed on 07.03.2022.
However, on the said date, the 1st respondent was on leave, and no notice for further hearing was fixed. Without providing an opportunity for a hearing, the impugned order at Ext.P5 has been passed in pursuance of the notice issued.
On the last date of listing of the writ petition, the Government Pleader was directed to have instructions on whether the petitioner was afforded an opportunity of hearing before passing the impugned order. Ms Rasmitha Ramachandran Government Pleader submitted that no opportunity for a hearing was given to the petitioner as required under Section 73 of the GST Act.
Considering the aforesaid fact and admitted position, the single judge bench of Justice Dinesh Kumar Singh allowed the writ petition and set aside the impugned order in along with the notice. The petitioner was directed to appear before the 1st respondent on 29.09.2023 at 11.00 a.m. with all the records in his possession for finalising the fresh assessment order in accordance with the law.
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