Non-appearance of the Assessee for personal hearing on the date fixed by the GST Officer is not a violation of natural justice
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
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Judgement posted by
Bimal Jain
Service
FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more
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