Bharat Mint And Allied Chemicals Vs Commissioner Commercial Tax And 2 Others (Allahabad High Court)
Assessment order cannot be issued without giving an opportunity of being heard and is against the principles of natural justice
The Hon’ble Allahabad High Court in Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors. [Writ Tax No. – 1029 of 2021 dated February 04, 2022] held that the Revenue Department cannot issue assessment orders without giving the assessee an opportunity of being heard and is against the principles of natural justice. Further, remanded back the matter to be heard as a fresh case.
Facts:
Bharat Mint and Allied Chemicals (“the Petitioner”) has filed this petition challenging the assessment order dated November 09, 2021 (“the Impugned Order”) passed by the Commissioner Commercial Tax (“the Respondent”) creating demand of tax, interest and penalty against the Petitioner.
The Petitioner contended that the Impugned Order has been issued without giving an opportunity of being heard as per Section 75(4) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) creating patently in breach of principles of natural justice and thus, the Impugned Order is unsustainable.
The Respondent has prayed for a week’s time for filing a counter affidavit and specifically disclosing as to whether opportunity of hearing was afforded to the Petitioner as contemplated in Section75(4) of the CGST Act.
Issue:
