Writ petition can’t be accepted on ground of failure to provide opportunity of being heard as opportunity was provided but not utilised: HC

Case Details: Bright Steels v. State Tax Officer - [2021] 130 taxmann.com 482 (Madras)

Judiciary and Counsel Details

• • R. Suresh Kumar, J.
  • P.V. Sudhakar for the Petitioner. R. Suresh Kumar, Govt. Adv. for the Respondent.

Facts of  the Case

The department passed assessment orders against the petitioner assessee for four assessment years and the petitioner filed writ petition to challenge the orders. It was submitted that it had requested to provide personal hearing but without giving any such personal hearing, orders were passed. Therefore, on the ground of violation of the mandatory requirement of giving personal hearing, the petitioner filed the writ petition.

High Court Held

The Honorable High Court observed that Section 75(4) of CGST Act, 2017 mandates the requirement of opportunity of being heard and only one opportunity of hearing shall be given and it is mentioned that no adjournment shall be granted for more than three times to a person during the proceedings. However, in the present case, it was noted that opportunity of hearing had been given to petitioner more than twice and when last (third) such opportunity was given, the petitioner did appear and file adjournment letter. The adjournment can be considered and granted only by Officer concerned, who deals with matter and in this regard, law does not mandate that mandatorily three personal hearings shall be given.

Therefore, it cannot be stated that no opportunity had been given, and this case cannot fall under the category of ‘no opportunity of personal hearing was given’. Thus, it was held that department had not violated the mandatory provisions contained in section 75(4) and writ petition was to be dismissed.