Case Law Details
Tvl. M.S. Enterprises Vs State Tax Officer (Madras High Court)
The case of Tvl. M.S. Enterprises Vs State Tax Officer before the Madras High Court underscores the significance of providing a personal hearing upon request in assessment proceedings under GST enactments. This article delves into the details of the case, highlighting the implications of the court’s ruling.
Analysis: The petitioner, a registered entity under GST laws, challenged an assessment order on the grounds of denial of a personal hearing despite an explicit request. The petitioner had duly responded to the defects raised in the show cause notice but failed to submit supporting documents. However, the crucial point of contention remained the denial of a personal hearing.
The court observed that while the petitioner’s failure to submit relevant documents weakened their defense, the failure of the respondent to grant a requested personal hearing undermined the principles of natural justice. Citing sub-section (4) of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017, the court deemed the order vitiated due to this procedural lapse.
Consequently, the court quashed the impugned order and remanded the matter for reconsideration. The petitioner was granted a 15-day window to submit relevant documents, following which the respondent was directed to provide a personal hearing and issue a fresh order within two months.
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