Cryptic and non-speaking order passed without considering annexure filed by petitioner to be set aside: HC
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Case Details: Jothi Agency v. State Tax Commissioner (GST) - [2022] 144 taxmann.com 103 (Madras)
Judiciary and Counsel Details
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- M.Nirmal Kumar, J.
- K. Vadivelu for the Petitioner.
- P. Subbaraj for the Respondent.
Facts of the Case
The petitioner was purchasing edible oil from wholesale dealers and doing retail business. It received notice stating that on scrutiny of Form GSTR-1 v. GSTR-3B, differences were found. The petitioner filed his objections and enclosed the difference between the purchase and sale details. However, order was passed wherein these factors were not considered and further, no personal hearing was given to the petitioner. It filed writ petition against the same.
High Court Held
The Honorable High Court observed that the petitioner in his reply filed an annexure showing the difference of calculation. But, in the impugned order, there was no reason given for why the petitioner’s calculation was not considered. Moreover, the department questioned classification, which needed personal hearing and perusal of documents and thereafter, detailed order was to be passed. Thus, it was held that the impugned order being cryptic and non-speaking was to be set aside and matter was remanded for reconsideration after affording opportunity of personal hearing to petitioner.
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