Assessment Order Passed Without Personal Hearing u/s 75(4) of GST Act: Patna HC Quashes Order [Read Order]
Taking note of the similarity in facts and submissions of both parties, the Court set aside the impugned order dated 29.04.2024 and remitted the matter to the Assessing Officer with directions to grant a personal hearing and pass a fresh order
![Assessment Order Passed Without Personal Hearing u/s 75(4) of GST Act: Patna HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/2060598-assessment-order-assessment-order-passed-without-personal-hearing-personal-hearing-taxscan.webp "Assessment Order Passed Without Personal Hearing u/s 75(4) of GST Act: Patna HC Quashes Order [Read Order]")
The High Court of Patna, quashed an assessment order passed against the assessee for the period 2018-2019, observing that it had been issued without affording a personal hearing as mandated under Section 75(4) of the GST Act,2017. Singh Traders, petitioner-assessee, contended that the impugned assessment order was passed without affording a personal hearing, in violation of...
The High Court of Patna, quashed an assessment order passed against the assessee for the period 2018-2019, observing that it had been issued without affording a personal hearing as mandated under Section 75(4) of the GST Act,2017.
Singh Traders, petitioner-assessee, contended that the impugned assessment order was passed without affording a personal hearing, in violation of Section 75(4) of the GST Act. A similar plea raised in CWJC No. 18648 of 2024 had been accepted by the Division Bench, which set aside the assessment orders in that case for non-compliance with the statutory requirement of a personal hearing and remitted the matter to the Assessing Officer (AO).
The assessee counsel urged the Court to follow the view taken in CWJC No. 18648 of 2024, to set aside the impugned order, and remit the matter to the AO for passing a fresh order after granting a personal hearing.
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When the matter was taken up the previous day, the petitioner had placed a copy of the judgment dated 09.01.2025 before the Bench. The Court had then deferred the hearing to enable Mr. Vikash Kumar, Standing Counsel, to review the judgment and respond.
During the resumed hearing, the counsel acknowledged that the facts appeared to be similar and submitted that a similar order could be passed.
Taking note of the submissions and without delving into the merits, the Court set aside the impugned order dated 29.04.2024 (Annexure ‘P2’) issued by Respondent No. 3 for the period 2018–2019.
The matter was remitted to the AO with instructions to provide a personal hearing to the petitioner through its authorised representative and pass a fresh order thereafter.
Justice Rajeev Ranjan and Justice Ashok Kumar Pandey, considering the request of the Standing Counsel, directed the petitioner to appear before the Assessing Officer on 30th June 2025. The AO was directed to pass the final order within three months or within the applicable limitation period, if still available, whichever was later.
The writ petition was accordingly disposed of.
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