A.H. Enterprises Vs Deputy Commercial Tax Officer
Date: January 3, 2024
Subject Matter
It is mandatory to provide a personal hearing under Section 75 of the CGST Act before passing an order
Summary
The case law involves A.H. Enterprises challenging an order from the Deputy Commercial Tax Officer demanding payment of a sum for the difference between returns filed in FORM GSTR 1 and FORM GSTR 3B, along with interest and penalty. The petitioner contended that the order was issued without providing an opportunity for a personal hearing as mandated by Section 75 of the TNGST Act. The Madras High Court held that it is mandatory to provide a personal hearing under Section 75 of the TNGST Act before passing an order and directed the respondent to provide a personal hearing to the petitioner and issue a reasoned order within a maximum period of four weeks.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The petitioner challenges an order dated 11.10.2023 by which he was called upon to pay a sum of Rs.2,58,597/- towards amount due and payable as per the return filed by him in GSTR 1.
2. The petitioner asserts that the impugned order was issued without providing a personal hearing as mandated by Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017.
3. Mr. C. Harsha Raj, learned AGP, accepts notice on behalf of the respondent. He points out that the amount demanded represents the difference between the returns filed in GSTR 1 and GSTR 3B along with interest and penalty thereon. However, in view of the assertion that a personal hearing was not provided, he submits that the matter may be remanded for reconsideration.
4. In view of the statutory mandate for personal hearing and noncompliance therewith, the impugned order calls for interference. Therefore, the impugned order dated 11.10.2023 is quashed and the matter is remanded for reconsideration. The respondent is directed to provide a personal hearing to the petitioner and thereafter issue a reasoned order within a maximum period of four weeks from the date of receipt of a copy of this order.
5. W.P.No.35894 of 2023 is disposed of on the above terms without any order as to costs. Consequently, connected Miscellaneous Petitions are closed.