The Kerala High Court set aside the assessment order passed in violation of section 75 (4) of the Goods and Service Tax (GST) Act, 2017. The section mandates an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.
Mr. Harisankar V. Menon, Counsel appeared for the petitioner and Ms. Jasmine M. M., Government Pleader appeared for the respondents.
Julie Jose, the present writ petition has been filed by the petitioner, who is the assessee under the provisions of the CGST and SGST challenging Exhibit P-4 assessment order made under Section 73 of the Kerala GST Act. The only ground which has been urged in this writ petition is that the petitioner is not afforded an opportunity for hearing as mandated under Section 75 of the GST Act.
Sub-Section (4) of Section 75 of the GST Act provides “an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.”
The petitioner has requested for a personal hearing in the matter resulting from the impugned order itself. Despite the contention which is made by the petitioner for a personal hearing, the assessment has been completed under Section 73 of the Kerala GST Act without affording an opportunity of personal hearing.
Considering the aforesaid provision and facts, the single judge bench comprising Justice Dinesh Kumar Singh found that “there has been violation of Sub Section 4 of Section 75 of the GST Act and, therefore, the impugned order is hereby set aside and the matter is remitted back to the file of the 1st respondent for passing fresh assessment order after affording an opportunity of personal hearing to the petitioner. The petitioner is directed to appear before the 1st respondent on 20.09.2023 and make his submission with respect to the Show Cause Notice issued to him for finalization of the assessment order. It is made clear that no notice of hearing shall be given to the petitioner.”
The court set aside the impugned order and allowed the writ petition.
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