M.D International Vs Union of India (Patna High Court)
Patna High Court quashed the GST assessment order against M.D. International, citing a violation of Section 75(4) of the GST Act, which mandates a personal hearing before passing such orders. The petitioner argued that the order dated November 29, 2023, was issued without affording them an opportunity for a hearing, thereby violating statutory provisions. While the court upheld the limitation argument against the petitioner based on a prior ruling in M/s Barhonia Engicon Pvt. Ltd. v. Union of India, it found merit in the contention regarding procedural non-compliance.
Consequently, the court set aside the impugned order and remitted the case back to the Assessing Officer for reassessment. The petitioner was directed to appear before the authority on December 19, 2024, or on a later date if an adjournment is sought. The Assessing Officer must then issue a fresh order within three months of the judgment or within the applicable limitation period. The writ petition was disposed of with these directions, reinforcing the importance of procedural fairness in tax assessments.
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT
The contentions raised in the present writ petition on limitation is answered in C.W.J.C. No. 4180 of 2024 and analogous cases, M/s Barhonia Engicon Private Limited v. The Union of India and Ors. vide judgment dated 27.11.2024, against the petitioner.
