šØ Allahabad High Court Quashes GST Demand Order where the Department failed to provide a personal hearing. The court upheld the Principles of Natural Justice.
š Issue: A show-cause notice under Section 73 of CGST Act (FY 2019-20) failed to provide a date for personal hearing as 'NA' was mentioned.
š Timeline:
ā¢ SCN issued: 25-05-2024 š
ā¢ FY: 2019-20
ā¢ Reply filed: 06-08-2024 šļø
ā¢ Request for hearing: YES marked in Form DRC-06 ā
ā¢ Same day: Assessment order passed 06-08-2024 ā
āļø Court's Finding:
ā¢ Ignoring the request for a personal hearing violates principles of natural justice š.
ā¢ Limitation expiry cannot justify bypassing the right to be heard. š°ļø
š Verdict: Assessment order quashed š«. Fresh proceedings are allowed after granting the petitioner a fair opportunity of hearing.
Title: Gannon Dunkerley & Co. Ltd. v. Joint Commissioner Corporate Circle
Court: Allahabad High Court
Citation: WRIT TAX No. - 1958 of 2024
Dated: 02-Dec-2024