Sri Sai Vishwas Polymers Vs Deputy Commissioner and another (Uttarakhand High Court)
The Uttarakhand High Court considered a challenge by Sri Sai Vishwas Polymers against an assessment order passed under the CGST Act, 2017. The petitioner contended that the Assessing Officer violated Section 75(4) by passing the assessment order without providing an opportunity of personal hearing. The Court noted that Section 75(4) requires a personal hearing where the assessee requests it in writing or where an adverse decision is contemplated against the assessee. Since the Assessing Officer had drawn conclusions adverse to the petitioner, the Court held that a personal hearing was required even without a written request.
The Court relied on the settled principle that where a statute requires something to be done in a particular manner, it must be done in that manner or not at all. In this context, the Court referred to Independent Sugar Corporation Ltd. v. Girish Sriram Juneja & Ors., Civil Appeal No. 6071 of 2023 dated 29.01.2025, and the principles referred to therein from A. R. Antulay v. Ramdas Sriniwas Nayak and Sharif-ud-Din v. Abdul Gani Lone. The Court held that the scheme of the CGST Act mandates personal hearing in either of the two circumstances specified in Section 75(4), including where an adverse order is contemplated.
