2021-VIL-653-MAD

SGST High Court Cases

GST - Manner of passing assessment order - Mandate of opportunity of hearing under Section 75(4) of the CGST Act – Revenue contends that the question of giving an opportunity of hearing will arise only when a request in writing is made by the person chargeable with tax and in this case, such a request has not been made – HELD - Assessing Officers should necessarily mention not only the provisions, but also the Statutes and Rules under which orders are made, as this by itself can address several contentions that can be raised in challenges to the orders besides throwing clarity and giving specificity - sub-section (4) of Section 75 of the CGST Act makes clear that opportunity of hearing to the person chargeable with tax is statutorily imperative not only when such person makes a specific request in writing, but also when an adverse decision is contemplated against such person and these two situations are put together in sub-section (4) by connecting the two by 'or', in other words, these two are not conjunctive and they have not been put together by using the conjunction 'and' - as a sequitur, in cases where an adverse decision is contemplated, it is statutorily imperative to give an opportunity of hearing under Section 75(4) of CGST Act - the argument that the opportunity of hearing was not given as the petitioner, who is the person chargeable with tax, has not chosen to make a written request, does not hold water – the impugned order is set aside and the petition is allowed by remand

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