The assessment order in the considered opinion of this Court, is liable to be set aside not only on the ground of deviation from the mandatory provisions under sub-section (4) of Section 75 of the CGST Act, 2017 but also on the ground of violation of principles of natural justice.
Section 75(4) of the CGST Act, 2017— Personal Hearing -- The petitioner challenged order of assessment dated 17.03.2021 confirming the tax demand and equal penalty and interest for the period from July, 2017 to March, 2018. The Assessing Authority issued a revised SCN dated 20.01.2021 under Section 73 read with Rule 142 (1). The counsel for the petitioner submitted that the impugned order of assessment is liable to be set aside on the sole ground of non-compliance of mandatory provisions of sub-section (4) of Section 75 of the Act, 2017. The respondent counsel submitted that having failed to respond to the show-cause notice dated 20.01.2021, it is not open for the petitioner herein to raise any objection as to the impugned order of assessment. Further, in view of availability of alternative remedy of appeal under Section 107 before the Appellate Authority, this Writ Petition is not maintainable. The court observed that the petitioner could not file objections to the SCN within the time stipulated due to certain reasons but written objections were filed on 18.03.2021. The mandatory requirements of law as provided under sub-section (4) of Section 75 of the Act, 2017 are required to be followed scrupulously.
Held that:- The Hon’ble High Court set aside the order of assessment dated 17.03.2021 and remanded the matter to respondent for consideration of the issue and for passing appropriate orders afresh after giving notice of hearing to the petitioner.