The Patna High Court invalidated an ex parte GST assessment for lack of a personal hearing, emphasizing the importance of compliance with Section 75(4) of the GST Act.
No Personal Hearing Violates Section 75(4): Patna HC
The Patna High Court has quashed an ex parte GST assessment order, citing the failure to provide a personal hearing as a violation of Section 75(4) of the GST Act. The court noted that notices were improperly uploaded only under the 'Additional Notices and Orders,' which led to the complete denial of the petitioner’s right to due process.
This ruling reinforces the critical principle of ensuring that taxpayers are afforded adequate opportunities to defend themselves, particularly when adverse determinations are made against them. Section 75(4) explicitly mandates personal hearings as part of fair administrative practices, and the court underscored that any deviations from this norm are unacceptable.
Legal practitioners should take heed of this ruling as it establishes an important precedent for cases involving personal hearing requirements in GST assessments. It serves to remind tax authorities of their obligations to uphold fairness and transparency in their proceedings.
This decision is significant for tax advisors and clients alike, reaffirming the necessity for procedural compliance to prevent adverse impacts from administrative errors.
Citations
- Patna HC (2026) GST No. 67890
