Passing of adverse assessment order without grant of personal hearing is against principles of natural justice

Sendhil Kumar Vs State Tax Officer (Madras High Court)

Madras High Court held that no personal hearing has been granted to the petitioner as contemplated under Section 75 (4) of the GST Act, 2017 and importantly adverse decision is taken by the respondent. Hence, impugned assessment order is liable to be quashed on the ground of violation of principles of natural justice.

Facts- This Writ Petition has been filed challenging the impugned assessment order dated 28.12.2022 fo

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