Shri Ishan Ali vs. The Union Of INDIA
Held
The Court held that the assessment order dated August 21, 2023, is set aside due to the violation of the statutory mandate for a notice of personal hearing, as required by Section 75(4) of the GST enactments. The Court reasoned that the absence of a personal hearing renders the order procedurally flawed. Consequently, the matter is remitted back to the Assessing Officer. The petitioner is directed to appear before the Assessing Officer on January 6, 2025. If the petitioner appears on the notified date or on an adjourned date, the Assessing Officer shall pass fresh orders after hearing the assessee within three months from the date of the judgment or within the remaining limitation period, whichever is later. The writ petition is disposed of with these directions.
Facts
The petitioner, Shri Ishan Ali, operating as M/s Creative Builders, filed a writ petition challenging an assessment order dated August 21, 2023, passed by the Assistant Commissioner, CGST and CX, Patna East Division. The petitioner contended that the assessment order was passed without granting a personal hearing, violating Section 75(4) of the GST enactments. The respondents are various authorities of the Union of India and the Central GST and Central Excise department. The petitioner did not appear for the hearing of the writ petition.
Key Issues
1. Whether the assessment order dated August 21, 2023, is liable to be set aside for violation of the statutory mandate for a personal hearing under Section 75(4) of the GST enactments? Petitioner's contention: The petitioner argued that the assessment order was passed without affording a personal hearing, which is a mandatory requirement under Section 75(4) of the GST enactments, thereby vitiating the order. Revenue's contention: The judgment does not record any specific arguments made by the revenue on this issue. However, it refers to a previous judgment of the Court in C.W.J.C. No. 4180 of 2024 and analogous cases, M/s Barhonia Engicon Private Limited v. The Union of India and Ors., dated November 27, 2024, which addressed contentions on limitation. The present judgment states that contentions raised on limitation in the present writ petition are answered by the aforementioned judgment against the petitioner.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.19227 of 2024 ====================================================== Shri Ishan Ali son of Shoukat Ali, R/o Mewa Saw Lane, Katra School, Kajal STD is engaged in business under the name and style of M/s Creative Builders, located at P.S. - Sultanganj, Sampatchak, Patna, Bihar - 800006. ... ... Petitioner/s Versus
The Union of India through the Ministry of Finance, Government of India, New Delhi.
The Chief Commissioner, Central GST and Central Excise, Ranchi Zone, Patna.
The Commissioner, Central GST and Central Excise, Patna-I, Patna.
The Assistant Commissioner, CGST and CX Patna East Division, Patna-1. 5. The Superintendent, CGST and CX, Patna City Range, Patna-20. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : None For the Respondent/s : Mr.Additional Solicitor General Dr. Anshuman Singh, Sr. Counsel ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 19-12-
The judgment continues below.
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