Manoj Kumar Vs State of Bihar (Patna High Court)
Quashed summary revised GST demand cannot be made without giving the assessee a reasonable opportunity to be heard
Patna High Court has held that a demand made under GST laws on the basis of orders passed where the assessee was not given a reasonable opportunity to be heard is not maintainable as it violates the principles of natural justice.
Facts:
M/s Manoj Kumar (“the Petitioner”) had filed an appeal before the Additional Commissioner of State Taxes (Appeal), Purnea Division, Purnea (“Respondent 2”) against the order of the Assistant Commissioner of State Taxes, Saharsa Circle, Saharsa (“Respondent 3”) dated February 9, 2021. The said appeal was dismissed via the order by Respondent 2 on April 9, 2021.
Subsequently, a summary revised GST demand was made to the Petitioner.
The Petitioner preferred the present Writ Petition against this demand by stating that the impugned orders passed by Respondent 3 and subsequently Respondent 2 indicate that no fair opportunity of hearing was afforded to the Petitioner which make the impugned orders liable to be set aside on the ground of violation of principles of natural justice.
Held:
The Hon’ble Patna High Court, Writ Petition No.17524 of 2021 decided on October 6, 2021 held as under:
