M/S M.D International vs. The Union Of INDIA
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The petitioner, M/s M.D International, a proprietorship concern, filed a writ petition before the Patna High Court. The petition challenged an assessment order dated 29.11.2023, bearing reference Annexures-P3 and P3A. The petitioner contended that this order was passed without providing a personal hearing, violating the statutory mandate under Section 75(4) of the GST enactments. The respondents are the Union of India and the State of Bihar, through various revenue authorities. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history involves the filing of this writ petition challenging the aforementioned assessment order.
Held
The Court held that the assessment order dated 29.11.2023 (Annexures-P3 and P3A) was passed in violation of the statutory mandate for a notice of personal hearing under Section 75(4) of the GST enactments. Consequently, the impugned order is set aside. The matter is remitted back to the Assessing Officer. The petitioner is directed to appear before the Assessing Officer on 19.12.2024. If the petitioner appears on the notified date or on a date once adjourned, the Assessing Officer shall pass fresh orders within three months from the date of the judgment or within the remaining limitation period, whichever is later. The Court noted that contentions raised on limitation were answered in a previous judgment (M/s Barhonia Engicon Private Limited v. The Union of India and Ors., dated 27.11.2024) against the petitioner, but this aspect did not ultimately lead to dismissal of the present petition due to the procedural violation.
Key Issues
1. Whether the assessment order dated 29.11.2023 (Annexures-P3 and P3A) is liable to be set aside for violation of the statutory mandate of providing a personal hearing under Section 75(4) of the GST enactments? The petitioner argued that the assessment order was passed without granting a personal hearing, which is a mandatory procedural requirement under Section 75(4) of the GST enactments. The petitioner contended that this violation vitiates the impugned order. The respondents' arguments are not recorded in the provided judgment text.
Sections Cited
Section 75(4)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 28-11-2024 The contentions raised in the present writ petition on limitation is answered 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. vide judgment dated 27.11.2024, against the petitioner.
Patna High Court CWJC No.15354 of 2024 dt.28-11-2024 2/2
It is submitted on behalf of the petitioner that the assessment order impugned has been passed without granting a personal hearing under Section 75(4) of the GST enactments, in which circumstance, the impugned order dated 29.11.2023 (Annexure-P3) and Annexure-P3A are set aside are set aside on violation of the statutory mandate for notice of personal hearing and the matter is remitted to the Assessing Officer directing the assessee to appear before the Assessing Officer on 19.12.2024. If he appears on the date notified, or on a date once adjourned, the Assessing Officer shall pass orders within three months from the date of this judgment or within the limitation period provided, if not expired, whichever falls later. 3.The writ petition stands disposed of with the above directions.
ranjan/- (K. Vinod Chandran, CJ) ( Partha Sarthy, J) AFR/NAFR NAFR CAV DATE NA Uploading Date Transmission Date NA
Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.