Not allowing personal hearing to petitioner violates principles of natural justice

CSK Realtors Limited Vs ACST (Telangana High Court)

The court is of the opinion that the opinion that the 1^st respondent ought to have provided a personal hearing to the petitioner, since the petitioner requested for it specifically in its objections dt.18.02.2020 filed by it to the show cause notice issued on 31.01.2020 to it by the 1^st respondent, and that failure of the 1st respondent to do so is a violation of principles of natural justice warranting setting aside of the impugned order.

Accordingly, the Writ Petition is allowed; the impugned assessment order passed by the 1^st respondent on 13.03.2020 in Form GST DRC-07 for the tax periods 2017-18 and 2018-19 is set aside; the matter is remitted back to the 1^st respondent for fresh consideration; the 1st respondent shall provide a personal hearing to the petitioner; and then the 1^st respondent shall pass a reasoned order in accordance with and communicate it to the petitioner. No order as to costs.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

1. Petitioner is a Private Limited Company incorporated under the Companies Act, 1956.

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