Case Law Details
Julie Jose Vs State Tax officer (Kerala High Court)
Introduction: In the case of Julie Jose vs. State Tax Officer, the Kerala High Court examined an assessment order issued under the provisions of the CGST (Central Goods and Services Tax) and SGST (State Goods and Services Tax) Acts. The petitioner challenged Exhibit P-4, alleging a violation of the right to a personal hearing, as mandated under Section 75 of the GST Act. This article provides a detailed analysis of the case, focusing on the absence of personal hearing and the court’s decision.
Assessment Order Under Scrutiny: The petitioner, a taxpayer subject to the CGST and SGST provisions, filed a writ petition challenging Exhibit P-4, an assessment order issued under Section 73 of the Kerala GST Act. The sole ground for this challenge was the petitioner’s claim that they were not granted a personal hearing, a requirement specified under Section 75 of the GST Act.
Legal Mandate for Personal Hearing: Sub-Section (4) of Section 75 of the GST Act outlines the necessity of affording an opportunity for a personal hearing. It stipulates that such an opportunity must be granted when a written request for it is received from the person liable for tax or penalties, or when an adverse decision is being contemplated against that person.
Petitioner’s Request for Personal Hearing: The petitioner in this case explicitly requested a personal hearing in response to the matters arising from the impugned order. Despite this request, the assessment was completed under Section 73 of the Kerala GST Act without affording the petitioner the opportunity for a personal hearing.
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