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SENDHIL KUMAR vs. THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
N.murali
Res. Counsel
Amirtha Dinakaran

Petitioner / Applicant

SENDHIL KUMAR
Respondent THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Feb 13, 2023
Order No.

W.P.No.4121 of 2023 And W.M.P.No.4178 of 2023

Citation

2023(2) TAXREPLY 6982
Original Order
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ORDER

ORDER This Writ Petition has been filed challenging the impugned assessment order dated 28.12.2022 for the assessment year 2021-2022 on the ground that no personal hearing was afforded to the petitioner in the impugned assessment proceedings. 2. In the impugned assessment order, the tax liability of the petitioner has been determined under the CGST and SGST at Rs.4,44,292/- and a penalty of Rs.4,44,292/- has been imposed, totalling a sum of Rs.8,88,584/-. 3. The petitioner contends that as per Section 75 (4) of the GST Act, 2017, personal hearing ought to have been afforded to the petitioner since an adverse decision has been taken by the respondent under the impugned assessment order. Section 75 (4) of the GST Act reads as follows: "(4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person." 4. As seen from Secti....

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