Case Law Details
Shyam Granites and Marbles Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
Madras High Court held that impugned order was passed after granting of personal hearing, however, personal hearing was granted before replies were received from the assessee is liable to be quashed on the grounds of principles of natural justice.
Facts- The petitioner has challenged the impugned orders, passed by the respondent under the Tamil Nadu Goods and Services Act, 2017 (TNGST Act, 2017) on the ground of violation of principles of natural justice.
The petitioner has informed the respondent that there is no mismatch. According to them, the supplier Bills were reported in the GST return for the next month and a copy of the Bills as well as the return copy were also enclosed by the petitioner along with the respective replies.
The defects pointed out by the respondent in the impugned show cause notices have been clarified by the petitioner in their replies. However, in the impugned assessment order, no reasons have been given by the respondent for rejecting the petitioner’s replies wherein they have categorically stated that there is no mismatch for which they have also substantiated through documents which have not been considered in the impugned assessment orders. They are non-speaking orders with regard to the contentions raised in the replies all dated 19.10.2022 sent by the petitioner.
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