GST Dept Counsel Admits No Personal Hearing Granted before Passing Order: Madras HC remands Matter..

The Madras High Court has remanded a GST matter back to the appellate authority after the counsel for the GST department admitted that no personal hearing was granted to the assessee before the original order was passed. The court took serious note of this violation of the principles of natural justice. The assessee had challenged an adverse order, arguing that it was passed without giving them a chance to present their case. Acknowledging the procedural lapse, the High Court set aside the order. However, it directed the assessee to comply with the mandatory requirement of paying a pre-deposit before their appeal can be heard on merits by the appellate authority. This decision ensures that while the assessee gets a fair hearing, the interests of the revenue are also protected through the pre-deposit mechanism as laid down in the GST law.