Non-appearance of the Assessee for personal hearing on the date fixed by the GST Officer is not a violation of natural justice

Last updated: 23 January 2024

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The Andhra Pradesh High Court ruled that an assessee's failure to appear for a personal hearing before a GST officer does not automatically constitute a violation of natural justice. Even if external information wasn't directly supplied, its contents were disclosed in the Show Cause Notice. The court found the assessee had no justifiable reason for non-appearance and had alternative remedies available.

Court :
Andhra Pradesh High Court

Brief :
The Hon'ble Andhra Pradesh High Court in the case of the TSN Old Iron Scrap Mechants v. Deputy/Assistant Commissioner of State Tax [Writ Petition No. 32206 of 2023 December 15, 2023] held that even though the copy of the information received was not supplied but the contents were disclosed to the assessee in the Show Cause Notice ("SCN"). TheAssessee had no justifiable reason for not appearing for personal hearing on date fixed. The Assessee had statutory alternative remedy of appeal and the writ petition was dismissed.

Citation :
Writ Petition No. 32206 of 2023 December 15, 2023

Daily Limit Reached