Appellate Authority Should Entertain Appeal of Assessee Who Failed to Attend Hearing as His Residence Was Shifted | HC

Case Details: Johnson Bevisedmond v. Joint Commissioner of GST & Central Excise - [2024] 161 taxmann.com 632 (Madras)

Judiciary and Counsel Details

• • Krishnan Ramasamy, J.
  • G. Derrick Sam for the Petitioner.
  • K. Mohanamurali, Sr. Standing counsel for the Respondent.

Facts of the Case

The petitioner is an individual and he received notice from the GST department for personal hearing. He was not able to appear for the aforesaid personal hearing. Thereafter, the department passed the order. He filed writ petition and contended that only two opportunities were provided to him and the impugned order has been passed by the department in violation of principles of natural justice.

High Court Held

The Honorable High Court noted that petitioner was provided two opportunities of personal hearings but he couldn’t attend hearing as his residence was shifted. Now, the petitioner was intended to file the appeal and it would be appropriate to grant liberty to the petitioner to approach the Appellate Authority. Therefore, the Court granted liberty to the petitioner to approach the Appellate Authority by filing the appeal within a period of 30 days from the date of receipt of copy of this order.