Matter to Be Remitted Back Since Assessee Was Not Given Opportunity of Personal Hearing to Prove His Claim of ITC | HC

Case Details: Unity OOH Media Solutions (P.) Ltd. v. Deputy State Tax Officer (Addl. Charge) - [2024] 161 taxmann.com 524 (Kerala)

Judiciary and Counsel Details

• • Dinesh Kumar Singh, J.
  • Tomson T. Emmanuel for the Petitioner.

Facts of the Case

The petitioner was an assessee under the provisions of the GST Act, 2017 and it had filed GSTR-1 and GSTR-3B returns for the period July 2017 to March 2018. The department issued notices and the petitioner could not file a reply to the notices issued. In absence of reply to the show cause notices issued and personal hearing, the department passed assessment order and denied certain claim for input tax credit. The petitioner filed writ petition and contended that the impugned order had been passed without hearing and it was not given opportunity of representing the case.

High Court Held

The Honorable High Court noted that the petitioner was not given opportunity of personal hearing to prove his claim of input tax credit. Also, the Court noted that in the case of Diya Agencies (P.) Ltd. v. The State Tax Officer dated 12.09.2023 in WP(C) No. 29769/203 it was held that assessment order with regards to denial of ITC to petitioner was not sustainable, and matter was remanded back to Assessing Officer to give opportunity of hearing to petitioner for its claim for ITC. Therefore, the Court held that the assessment order with regards to denial of input tax credit was not sustainable and the matter was remitted back to the department.

List of Cases Reviewed

• • Diya Agencies v. The State Tax Officer [WP(C) No. 29769/203 dated 12.09.2023][Para 4] Followed.