#personal hearing

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GST adjudication order set aside as failure to grant personal hearing under Section 75(4) vitiated the proceedings

Case Title: M/s Sahaj Construction v. Union of India & Ors.Court: High Court of Karnataka, Kalaburagi BenchPetition No.: Writ Appeal No. 200014 of 2025 (T-RES)Category: Rate of GST / Natural JusticeDate of Judgment: 21 January 2025Relevant Section: Section 75(4) of the CGST Act, 2017 Facts (Paras 2–4) The appellant, M/s Sahaj Construction, challenged before the learned Single Judge the…

GST adjudication order set aside as failure to grant personal hearing under Section 75(4) vitiated the proceedings

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Adjudication order quashed as denial of personal hearing under Section 75(4) violated principles of natural justice

Case Title: Shailesh Kumar Jaiswal v. Joint Commissioner of State Tax, Directorate of Revenue Intelligence & Enforcement (DRI&E) & Ors.Court: Calcutta High CourtPetition No.: WPA 27582 of 2024Date of Judgment: 04 December 2024Category: Natural Justice / Adjudication without Personal HearingRelevant Sections: Section 73 and Section 75(4) of the CGST/WBGST Act, 2017 Facts (Paras 1–2) The petitioner…

Adjudication order quashed as denial of personal hearing under Section 75(4) violated principles of natural justice

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GST assessments remanded as orders were passed without personal hearing in violation of Section 75(4)

Case Title: Sun Corporation v. Assistant Commissioner and OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. Nos. 27435, 27683 & 27688 of 2024Date of Judgment: 04 December 2024Category: Natural Justice – Personal HearingRelevant Section: Section 75(4) of the CGST/SGST Acts Facts (Para 2–3) Sun Corporation, a registered taxpayer under the GST Act, was issued assessment orders…

GST assessments remanded as orders were passed without personal hearing in violation of Section 75(4)

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GST assessment and rectification orders set aside as passed without personal hearing; matter remanded for fresh consideration upon partial deposit

Case Title: Tvl. Metal Smith India Pvt. Ltd. v. Assistant Commissioner (ST), Gandhipuram Assessment Circle, CoimbatoreCourt: Madras High CourtPetition Nos.: W.P. Nos. 10262 and 10268 of 2025Date of Judgement: 24.03.2025Category of Dispute: Assessment Order – Violation of Natural JusticeRelevant Sections: Section 73 and Section 161 of the CGST/TNGST Act, 2017\ Facts of the Case (Paras 2–8) The…

GST assessment and rectification orders set aside as passed without personal hearing; matter remanded for fresh consideration upon partial deposit

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GST assessment order quashed as passed without granting personal hearing, violating Section 75(4) and principles of natural justice

Case Reference:M/s. US Electricals v. Assistant Commissioner (ST) (FAC), Washermanpet Assessment Circle, Chennai – Madras High Court, W.P. No. 6262 of 2025, decided on 17.03.2025Relevant Section: Section 75(4) of the CGST Act, 2017Category: Assessment order set aside – Violation of principles of natural justice (personal hearing not granted) Facts (Paras 2–3) The petitioner, M/s US Electricals,…

GST assessment order quashed as passed without granting personal hearing, violating Section 75(4) and principles of natural justice

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GST assessment orders set aside for lack of personal hearing—Madras High Court remands matter for fresh consideration after partial tax recovery

Case Title: Tvl. M. Sampath v. Assistant Commissioner (ST) (FAC)Court: High Court of Judicature at MadrasPetition No.: W.P. Nos. 11661 & 11663 of 2025Judgment Date: 01.04.2025Category: Natural Justice – Opportunity of Hearing / Assessment OrderRelevant Sections: Section 75(4) and Section 75(5) of the CGST Act, 2017Dispute Type: Assessment Order passed without personal hearing Facts (Paras…

GST assessment orders set aside for lack of personal hearing—Madras High Court remands matter for fresh consideration after partial tax recovery

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Assessment orders quashed as High Court held that absence of mandatory personal hearing under Section 75(4) violated principles of natural justice

Case Summary Case Title: Laxmi Rolling and Strips Pvt. Ltd. v. State Tax Officer (Intelligence)Court: High Court of Judicature at MadrasPetition Numbers: W.P. Nos. 37428, 37434, 37432, 37411 & 37420 of 2024Date of Judgment: 10.07.2025Category of Dispute: Natural Justice – Requirement of Personal HearingRelevant Sections: Section 75(4), Section 74, Section 122(1A) of CGST/TNGST Act, 2017 Facts…

Assessment orders quashed as High Court held that absence of mandatory personal hearing under Section 75(4) violated principles of natural justice