Reasonable opportunity of being heard prior to framing of an assessment must be provided as per Section 24(3) of the Puducherry GST Act

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Last updated: 06 May 2021
Quick Summary
The Madras High Court has ruled that taxpayers must be given a reasonable opportunity to be heard before any tax assessment is finalised under Section 24(3) of the Puducherry GST Act. In this case, assessment orders and attachment notices were issued prematurely, before the taxpayer's appeal period had expired. The court emphasised the importance of procedural fairness in tax proceedings.

Court :
Madras High Court

Brief :
Mr.J.Kumaran, learned Additional Government Pleader (Puducherry) accepts notice for the respondent and is armed with instructions to proceed with the matter. Hence, by consent of both sides, these Writ Petitions are disposed finally even at the stage of admission.

Citation :
W.P. Nos.7933 and 7928 of 2021

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