Non-appearance for personal hearing on date fixed by GST Officer is not violation of natural justice

TSN Old Iron Scrap Mechants Vs Deputy Assistant Commissioner of State Tax (Andhra Pradesh High Court) Introduction: The Andhra Pradesh High Court, in TSN Old Iron Scrap Mechants v. Deputy/Assistant Commissioner of State Tax [Writ Petition No. 32206 of 2023 December 15, 2023], ruled that an assessee’s non-appearance for a personal hearing on the date fixed by a GST Officer does not constitute a violation of natural justice. Hon’ble Andhra Pradesh High Court held that even though the copy of the information received was not supplied but the contents were disclosed to the assessee in the ...