When the procedural breach relates to infraction of a facet of natural justice, that is, an opportunity of hearing and denial thereof prejudices the assessee to effectively respond to intricate issues of fact and law as in the present case, the impugned order is liable to be set aside on that score alone. Hence, we are inclined to set aside the impugned assessment order and remand the matter to the assessing authority for fresh consideration after giving an opportunity of hearing to the petitioner.
Section 75(4) of the CGST Act, 2017--- Personal Hearing ----- The petitioner challenged the assessment order dated 25.01.2021, whereby CGST amount of Rs. 10,16,748/- on taxable supply declared in GSTR-I for the year 2019-20 was confirmed due to failure to file GSTR-3B inclusive of penalty and interest thereon. The counsel for the petitioner submitted that no opportunity of hearing was given to the petitioner-Company in terms of Section 75(4). Accordingly, the impugned order suffers from breach of principles of natural justice. The court observed that the procedure established by law, particularly, the opportunity of personal hearing was unfairly denied to the petitioner.
Held that:- The Hon’ble High Court set aside the impugned order dated 25.01.2021 and remanded the matter to the assessing authority, who is directed to give an opportunity of personal hearing to the petitioner-assessee and after considering submissions made by the latter to pass an appropriate order thereon within two months.
When the procedural breach relates to infraction of a facet of natural justice, that is, an opportunity of hearing and denial thereof prejudices the assessee to effectively respond to intricate issues of fact and law as in the present case, the impugned order is liable to be set aside on that score alone. Hence, we are inclined to set aside the impugned assessment order and remand the matter to the assessing authority for fresh consideration after giving an opportunity of hearing to the petitioner.
Section 75(4) of the CGST Act, 2017--- Personal Hearing ----- The petitioner challenged the assessment order dated 25.01.2021, whereby CGST amount of Rs. 10,16,748/- on taxable supply declared in GSTR-I for the year 2019-20 was confirmed due to failure to file GSTR-3B inclusive of penalty and interest thereon. The counsel for the petitioner submitted that no opportunity of hearing was given to the petitioner-Company in terms of Section 75(4). Accordingly, the impugned order suffers from breach of principles of natural justice. The court observed that the procedure established by law, particularly, the opportunity of personal hearing was unfairly denied to the petitioner.
Held that:- The Hon’ble High Court set aside the impugned order dated 25.01.2021 and remanded the matter to the assessing authority, who is directed to give an opportunity of personal hearing to the petitioner-assessee and after considering submissions made by the latter to pass an appropriate order thereon within two months.