GST Assessment | No Violation Of Natural Justice If Assessee Fails To Respond To Notice Of Personal Hearing: Andhra Pradesh High Court
Live LawThe Andhra Pradesh High Court recently dismissed a challenge to the Assessment Order issued to the Petitioner under GST Act, 2017 on the ground that there has been no violation of principles of natural justice as a notice of personal hearing was issued and the Petitioner was given the opportunity to raise objections but he never responded. Brief Facts The Writ Petition was filed seeking issuance of a Writ of Mandamus declaring Assessment Order passed by Assistant Commissioner/Respondent for tax period from September, 2017 to March, 2021 under GST Act, 2017 as illegal and in violation of principles of natural justice. The Petitioner contended that from March 2020 to July 2021, no events were permitted due to COVID and the Assessment Order was passed purely based on social media postings. Furthermore, the Audit Officer without following the procedure as contemplated under SGST Act and without giving an opportunity to the Petitioner to file objections passed the Assessment Order.