Case Law Details
Sathya Furniture Vs Deputy State Tax Officer-1 (Madras High Court)
In the legal battle of Sathya Furniture Vs Deputy State Tax Officer-1, the Madras High Court rendered a crucial judgment regarding GST payer rights. Despite procedural lapses on the GST portal, the court upheld the petitioner’s entitlement to a personal hearing.
The crux of the matter revolved around the petitioner’s failure to secure a personal hearing before the issuance of an order dated 30.12.2023. Despite timely responses and a clear request for a personal hearing, the petitioner’s plea fell on deaf ears. However, the learned counsel for the petitioner ardently argued that the absence of a personal hearing infringed upon the petitioner’s statutory rights.
Crucially, the court emphasized Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017, which unequivocally mandates a personal hearing upon request or when an adverse order is imminent. The petitioner’s explicit request for a personal hearing, albeit not marked on the GST portal, did not absolve the authorities of their statutory duty. This underscores the importance of procedural fairness and adherence to statutory provisions, even in the digital realm.
Furthermore, the court’s ruling serves as a beacon of hope for GST payers grappling with procedural hurdles. It reaffirms the principle of audi alteram partem, the right to be heard, as a cornerstone of administrative justice. By quashing the impugned order and remanding the matter for reconsideration, the court restored faith in due process and fairness.
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