Opportunity of hearing must be provided to the assessee before passing of an order

Last updated: 27 December 2022
Quick Summary
The Telangana High Court has overturned an order confirming an excess Input Tax Credit (ITC) claim. The court found that the taxpayer, M/s Suvarna Traders, was not given a fair opportunity to be heard before the order was issued. Although notices were sent to the common portal, the taxpayer's GST registration had been cancelled, preventing access. The court has now ordered the respondent to grant the petitioner a hearing before issuing a fresh order.

Court :
elangana High Court

Brief :
The Hon'ble Telangana High Court in M/s Suvarna Traders v. Assistant Commissioner of State Tax [Writ Petition No. 33292 of 2022 dated December 15, 2022] set aside the order confirming the excess claim of Input Tax Credit ("ITC") passed by the Assistant Commissioner (ST) on the ground that the Petitioner was not granted fair opportunity of hearing.

Citation :
Writ Petition No. 33292 of 2022 dated December 15, 2022

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