This court set aside the impugned orders on the ground of violation of principles of natural justice.
Section 74 of the CGST Act, 2017- Show Cause Notice – Personal hearing--The petitioner challenged four orders of assessment, all dated 09.02.2021, for the periods 2017-18 to 2020-21. The court observed that personal hearing has not been granted to the petitioner prior to passing of the impugned orders and it is contrary to the provisions of Section 74(5) of the Act, which mandates 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:- The Hon’ble High Court directed the petitioner to appear before the Assessing Authority on 24th of March, 2021 along with materials. The Assessing Officer shall, after hearing the petitioner and considering the materials, pass orders of assessment de novo within a period of six (6) weeks thereafter.