Raymond Lifestyle Limited Vs Union of India (Patna High Court)
In Raymond Lifestyle Limited vs Union of India (Patna High Court), the petitioner challenged an assessment order passed without granting a personal hearing as required under Section 75(4) of the Goods and Services Tax (GST) enactments. The court reviewed the petition in light of a similar case, M/s Barhonia Engicon Private Limited v. The Union of India, where the petitioner’s arguments on limitation were also addressed against them. The petitioner contended that the impugned assessment order, along with the order in Form GST DRC-07 dated 30.04.2024, violated statutory provisions that require a personal hearing.
The Patna High Court agreed with the petitioner’s stance, acknowledging the absence of a personal hearing as a violation of the statutory mandate. Consequently, the court set aside the impugned orders and remitted the case to the Assessing Officer. The petitioner was directed to appear before the Assessing Officer on 15.01.2025 or on a date to be adjourned. The Assessing Officer was instructed to conduct the hearing and issue orders within three months from the date of the judgment, or within the applicable limitation period, whichever is later. The writ petition was disposed of with these directions, ensuring the petitioner’s right to a personal hearing in the assessment process.
