AMZ International Vs State Tax Officer (Madras High Court)
In AMZ International Vs State Tax Officer, the Madras High Court set aside a GST assessment order dated 22nd September 2023, citing breaches of natural justice and procedural lapses. The petitioner, AMZ International, challenged the order on the grounds that their reply to a show cause notice, which included crucial documents like bank reconciliation statements and a Chartered Accountant’s certificate, was not considered by the tax authorities. Moreover, the petitioner was not granted a personal hearing, violating Section 75(4) of the CGST Act, 2017. Although the respondent’s counsel argued that three reminders had been issued after the show cause notice, the court found that these reminders were sent before the petitioner’s reply dated 22nd August 2023. The court concluded that the respondent failed to properly evaluate the submitted documents and denied the petitioner a personal hearing, thus rendering the order unsustainable. Consequently, the High Court set aside the impugned order and remanded the matter back to the State Tax Officer for reconsideration. The respondent was directed to issue a new order after providing the petitioner with a reasonable opportunity for a personal hearing, to be completed within two months. The writ petition was disposed of on these terms without costs.
