PERSONAL HEARING OPPORTUNITY MANDATORY BEFORE GST ORDER

PERSONAL HEARING OPPORTUNITY MANDATORY BEFORE GST ORDER

IN THE HIGH COURT OF JUDICATURE AT
MADRAS

A.H. Enterprises
Vs
Deputy Commercial Tax Officer

Appeal Number:- Writ Petition No. – 35894 of 2023
Date of Judgement/Order:- 4th January 2024

BRIEF FACTS

The Hon’ble Madras High Court in the case of A.H. Enterprises v. Deputy Commercial Tax Officer held that it is mandatory to provide personal hearing under Sec. 75 of the Tamil Nadu Goods and Service Tax Act, 2017 before passing an order.

The Madras High Court in Writ Petition No. 35894 of 2023 held as under:
Held that, as per Section 75 of the TNGST Act, it is mandatory to provide the Personal Hearing to the Petition before the issuance of the Impugned Order.

IMPORTANT POINTS

Point No 4. In view of the statutory mandate for personal hearing and non compliance therewith, the impugned order calls for interference. Therefore, the impugned order dated 11.10.2023 is quashed and the matter is remanded for reconsideration. The respondent is directed to provide a personal hearing to the petitioner and thereafter issue a reasoned order within a maximum period of four weeks from the date of receipt of a copy of this order.