Order issued without Offering Personal Hearing u/s 75(4) of GST Act: Madras HC remands for Reconsideration

The Madras High Court has intervened in a GST case involving M/s. Vaduvambikai Enterprises, remanding an order for reassessment due to the absence of a mandatory personal hearing as stipulated by Section 75(4) of the GST Act. \r

Represented by P. Rajkumar, the petitioner argued that a tax demand of Rs. 6,65,396/- was proposed without affording them a personal hearing, despite earlier indications of such a provision. Justice Senthilkumar Ramamoorthy underscored the mandatory nature of personal hearings, especially in cases of adverse orders against taxpayers, citing procedural fairness. \r

Consequently, the court quashed the order issued in December 2023 and instructed the State Tax Officer to provide a reasonable opportunity, including a personal hearing, and issue a fresh decision within three months of the petitioner's response to the show cause notice from December 5, 2022.