The Orissa High Court has recently quashed the Goods and Services Tax (GST) assessment order passed against the assessee, as the same was issued without giving an opportunity of hearing to the assessee and violating the principles of natural justice.
The petitioner filed the writ petition seeking to quash the order dated, by which assessment under Section 74 (5) of the Orissa Goods and Services Tax Act was made against the petitioner in violation of the natural justice principles to be followed in any judicial, adjudicatory or administrative proceedings.
P.K. Harichandan, counsel appearing for the petitioner contended that the assessment order has been passed by the authority under Annexure-1 without assigning any reason and, as such, the same only contains details of demand raised by the authority.
He further submitted that, the notice along with the relevant documents has not been uploaded and, as such, no opportunity of hearing has also been given to the petitioner while passing the order impugned. He thus argued that the same cannot be sustained in the eye of law.
Sunil Mishra, Additional Standing Counsel appearing for Revenue Department stated that on perusal of the impugned order, it would be evident that no reason has been assigned by the authority and, as such, while passing such order no opportunity of hearing was also given to the petitioner. He thus admitted that the same cannot be sustained in the eye of law.
In view of the above, the Orissa High Court Division Bench of Justices Dr B R Sarangi and M S Raman quashed the impugned Goods and Services Tax assessment order passed against the assessee.
Consequently, the matter was remitted back to the Assessing Officer to assess it afresh by giving opportunity of hearing to the petitioner taking into consideration the objection, if any, filed by the petitioner in the matter, and pass a reasoned and speaking order in accordance with law.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
