Tvl. Agam Shri Coco Products Vs Office of the Assistant Commissioner (ST) (Madras High Court)
In the case of Tvl. Agam Shri Coco Products vs. Office of the Assistant Commissioner (ST), the Madras High Court addressed a writ petition challenging an order dated April 18, 2023, related to the assessment year 2018-19. The petitioner contended that the order was issued without a personal hearing and incorrectly applied Section 74 of the GST Act, which is not suitable for genuine errors or inadvertent omissions. The Court found that the order violated principles of natural justice due to the lack of a hearing opportunity. As a result, the Court set aside the impugned order and remanded the case for fresh consideration. The petitioner is required to pay 15% of the penalty amount (Rs. 18,922) within two weeks to proceed with the review. The attachment on the petitioner’s bank account is lifted, and the respondent is directed to release it. The petitioner must file their reply and documents within two weeks after the payment, and the respondent is to review the case, providing an opportunity for a personal hearing. Also Read: HC quashed GST order for violation of principles of natural justice and Principles of Natural Justice & Adjudicating Authority Under GST
