Tata Steel Ltd. Vs State of Chhattisgarh (Chhattisgarh High Court)
Introduction: In a recent case, Tata Steel Ltd. challenged a notice issued by the Revenue Department, claiming that it lacked essential details. The Chhattisgarh High Court addressed this issue, emphasizing the importance of compliance with Section 75(4) of the Central Goods and Services Tax Act, 2017 (CGST Act).
The Hon’ble Chhattisgarh High Court in the case of Tata Steel Ltd. v. State of Chhattisgarh [WPT No. 167 of 2023 dated November 7, 2023] disposed the writ petition and directed the Revenue Department to grant opportunity of personal hearing to the Assessee in compliance with Section 75(4) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) as notice of personal hearing was devoid of details pertaining to date, time and venue. Let’s delve into the case, its facts, and the court’s significant directives.
Facts:
Revenue Department (“the Respondent”) issued a notice dated August 11, 2021 (“the Impugned Notice”) under Section 73 of the CGST Act to Tata Steel Ltd (“the Petitioner”) directing the Petitioner to appear before the Respondent Authorities for personal hearing but the column of date of personal hearing, time of hearing and venue were left blank.
Aggrieved by the Impugned Notice, the Petitioner filed a writ petition before the Hon’ble Chhattisgarh High Court
Issue:
Whether the notice of personal hearing issued by the Revenue Department devoid of any details is valid?
Held:
The Hon’ble Chhattisgarh High Court in the case of WPT No. 167 of 2023 held as under:
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