The goal of this article is to cover all recent GST case laws December 2024. All latest high court judgement on gst and all latest supreme court judgments on gst issued in December 2024 have been covered in this article. All latest GST case laws of December 2024 in this article have been classified by name, date, judge, counsel, GST concept, GST section, etc. In addition, a PDF of the GST case law is provided with the case law so that the user can download it for further study.
GST Case Law on Failure to Grant Personal Hearing Before Passing Assessment Order
Allahabad High Court says everyone should be given a fair opportunity to present their side before a decision is made.
| Allahabad High Court Judgement 2024 |
| Name of case : Gannon Dunkerley & Co. Ltd. vs. Joint Commissioner Corporate Circle |
| Date of Judgment : 02-12-2024 |
| Appeal No : WRIT TAX No. – 1958 of 2024 |
| Judges : Arun Bhansali, CJ. and Kshitij Shailendra, J. |
| Counsel Name : Harsh Vardhan Gupta, Vivek Sarin and Divyanshi Singh |
| Fact of the Case: In this case, the tax department issued a show cause notice to the assessee on 25-5-2024 under section 73 for tax or ITC issues without involving fraud. The assessee was asked to submit a reply by 25-6-2024. However, the notice did not mention any date, time, or venue for a personal hearing, as it showed “NA” (Not Applicable) in those fields. |
| Held by court : The show cause notice issued to the assessee clearly showed that the Assessing Authority had no intention of granting a personal hearing, as the relevant column in the notice was marked “NA” (Not Applicable). However, when the assessee filed a reply using Form GST DRC-06, it selected “Yes” for the personal hearing option and requested a hearing in the reply before any final decision was made. Despite this, the tax authorities ignored the request and passed the assessment order on 6-8-2024, the same day the reply was submitted, without granting a personal hearing. This action violated the principles of natural justice, which require that a person must be given a fair chance to present their case before any adverse decision is made. Therefore, the assessment order dated 6-8-2024 could not be legally upheld and was considered invalid. |
| In favor of : Assessee |
| Topic of GST : Demand |
| Section of GST: Section 73 of CGST Act,2017 |
Downlaod PDF of Allahabad High Court Judgement of M/s Gannon Dunkerley Co Limited
