Tvl. Bharath Transports Vs State Tax Officer-2 (Inspection) (Madras High Court)
Madras High Court held that granting third hearing mandatory when petitioner has specifically sought for the same. Order set aside and matter remanded back since third hearing not granted.
Facts- The primordial contention of the petitioner is that pursuant to the Form GST DRC-01 notice dated 21.05.2024, the petitioner had filed his reply in the portal and thereafter, hearings were given on 02.07.2024 and 12.07.2024. The petitioner had filed a detailed reply on 02.07.2024 manually and on 12.07.2024, had sought further time for producing documents and for having the hearing some other date. However, without considering the same, the order has been passed without giving the mandatory third hearing to the petitioner. Hence, he would seek interference of this Court and would also submit that if the matter is remitted back and a date is fixed, on that date, the petitioner would appear and produce all the documents to substantiate his claim.
Conclusion- Held that the provision mandates a maximum of three personal hearings to the assessee pursuant to the DRC-01 notice. When the petitioner has sought for the third hearing, it is incumbent upon the respondent to give the final opportunity. In the present case, that has not been done. Hence, the impugned order is set aside and the matter is remitted back to the first respondent with a direction to the first respondent to grant an opportunity of personal hearing to the petitioner.
