It is incumbent upon the revenue to extend an opportunity of personal hearing to the petitioner. This writ petition is allowed on the ground that the petitioner was not heard in person prior to passing of the impugned order.
Principal of natural justice— In the instant case, petitioner challenges order and the main ground argued is violation of principles of natural justice on the ground that the petitioner was not heard in person prior to passing of the impugned order. Reliance is placed on the provisions of Section 75(4) of CGST Act which requires the Officer to grant an opportunity of hearing where a specific request in that regard is received from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.
It is true that neither Section 73 nor Section 74 specifically require an assessing officer to extend the opportunity of personal hearing to an assessee prior to completion of proceeding. However, Section 75 of the Act, a general provision relating to the procedure to be followed in determination of tax at sub section (4) thereof, contemplates that an opportunity of personal hearing shall be granted in all cases where a specific request is received, or where the officer contemplates adverse decision against the assessee.
Held that— This writ petition is allowed and the impugned order is set aside.
It is incumbent upon the revenue to extend an opportunity of personal hearing to the petitioner. This writ petition is allowed on the ground that the petitioner was not heard in person prior to passing of the impugned order.
Principal of natural justice— In the instant case, petitioner challenges order and the main ground argued is violation of principles of natural justice on the ground that the petitioner was not heard in person prior to passing of the impugned order. Reliance is placed on the provisions of Section 75(4) of CGST Act which requires the Officer to grant an opportunity of hearing where a specific request in that regard is received from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.
It is true that neither Section 73 nor Section 74 specifically require an assessing officer to extend the opportunity of personal hearing to an assessee prior to completion of proceeding. However, Section 75 of the Act, a general provision relating to the procedure to be followed in determination of tax at sub section (4) thereof, contemplates that an opportunity of personal hearing shall be granted in all cases where a specific request is received, or where the officer contemplates adverse decision against the assessee.
Held that— This writ petition is allowed and the impugned order is set aside.