Relief to HDFC Bank : Madras HC Quashes Assessment Order passed without giving Opportunity of Personal hearing  u/s 73 of Tamil Nadu Goods and Services Tax Act

The Madras High Court quashes the assessment order passed without giving sufficient opportunity for a personal hearing to the petitioner under section 73 of the Tamil Nadu Goods and Services Tax Act, 2017. 

HDFC Bank Limited, the petitioner filed a petition under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records relating to the impugned order passed by the Deputy Commissioner.

Raghavan Ramabadran, the counsel for the petitioner contended that no notice had been issued fixing a personal hearing on the date and the petitioner was stated to have attended the office of the respondent merely to submit details which the officer had converted into a personal hearing for which the petitioner was never prepared. 

T.N.C. Kaushik, the counsel for the department contended that no email or notice was sent as far as the personal hearing fixed date was concerned and the decision made by the Commissioner was as per the law and liable to be sustained. 

The bench observed that it was clear that the opportunity of a personal hearing had not been granted to the petitioner and the petitioner was entitled to get sufficient opportunity for a personal hearing to present his case in front of the adjudicating authority. 

A single-member bench comprising Anita Sumanth directed the adjudicating authority to reconsider the matter after giving the sufficient opportunity of a personal hearing to the petitioner and passed an order within four weeks from the date of the personal hearing and quashed the previous assessment order.

To Read the full text of the Order CLICK HERE

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