Finalization of GST assessment without providing personal hearing is unjustified

SKS Builders and Promoters Vs Assistant Commissioner (ST) (Madras High Court) Madras High Court held that finalization of assessment without granting of personal hearing is against the principles of natural justice and liable to be quashed. Facts- The petitioner is a company engaged in the activity of civil construction and is registered under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017. The petitioner participates in Government tenders and is also a sub-contractor engaged in activity sub­contracted by the main contractors as a consequence of contracts entered into by th...