Case Law Details
Vel Steel Tubes and Engineering Pvt. Ltd. Vs Assistant Commissioner (ST) (Madras High Court)
Introduction: The case of Vel Steel Tubes and Engineering Pvt. Ltd. vs. Assistant Commissioner (ST) before the Madras High Court revolves around an assessment order dated 09.10.2023, challenged due to the absence of a personal hearing post the petitioner’s response. Despite opportunities provided, the petitioner contests the legality of the order based on procedural grounds.
Detailed Analysis:
1. Lack of Personal Hearing: The petitioner argues that the absence of a personal hearing, as mandated by Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017, renders the assessment order invalid. Despite submitting responses to intimation and show cause notice, the petitioner asserts their right to a personal hearing, which was not granted.
2. Government’s Defense: The government advocate highlights the multiple opportunities provided to the petitioner for contesting the tax demand, including the intimation, show cause notice, and subsequent communications. However, the absence of a formal personal hearing post the petitioner’s reply is acknowledged.
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