Notice of Personal Hearing devoid of any details is invalid

The Chhattisgarh High Court has ruled that a notice for a personal hearing is invalid if it lacks essential details such as the date, time, and venue. In the case of Tata Steel Ltd. v. State of Chhattisgarh, the court found that the Revenue Department had issued a notice with blank fields for these crucial elements. Consequently, the court directed the Revenue Department to provide Tata Steel Ltd. with a proper opportunity for a personal hearing, in line with Section 75(4) of the CGST Act.

The Hon'ble Chhattisgarh High Court in the case of Tata Steel Ltd. v. State of Chhattisgarh [WPT No. 167 of 2023 dated November 7, 2023] disposed the writ petition and directed the Revenue Department to grant opportunity of personal hearing to the Assessee in compliance with Section 75(4) of the Central Goods and Services Tax Act, 2017 ("the CGST Act") as notice of personal hearing was devoid of details pertaining to date, time and venue.

Facts

Revenue Department ("the Respondent") issued a notice dated August 11, 2021 ("the Impugned Notice") under Section 73 of the CGST Act to Tata Steel Ltd ("the Petitioner") directing the Petitioner to appear before the Respondent Authorities for personal hearing but the column of date of personal hearing, time of hearing and venue were left blank.  

Aggrieved by the Impugned Notice, the Petitioner filed a writ petition before the Hon'ble Chhattisgarh High Court

Issue

Whether the notice of personal hearing issued by the Revenue Department devoid of any details is valid?

Held

The Hon'ble Chhattisgarh High Court in the case of WPT No. 167 of 2023 held as under:

• Opined that, though the Petitioner was granted the opportunity for personal hearing but the details of date, time and venue of personal hearing were left blank in the Impugned Notice.    
• Held that, the writ petition is disposed.
• Directed that, the Respondent Authorities should afford an opportunity of hearing to the Petitioner in compliance with the provisions of Section 75(4) of the CGST Act. 

Relevant Provision

Section 75(4) of the CGST Act

"Section 75: General Provisions relating to determination of tax

(4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person."