MADRAS HIGH COURT: PERSONAL HEARING TO BE GRANTED IN ALL MATTERS PRIOR TO FINALIZATION OF ASSESSMENT
The Daily Guardian|March 14, 2023
The Madras High Court in the case SKS Builders and Promoters Versus Assistant Commissioner (ST) observed and has held that the personal hearing should be granted in all the matters which being prior to the finalization of assessments, except in the cases where the stand of the assessee is being intended to be accepted by the department.
MADRAS HIGH COURT: PERSONAL HEARING TO BE GRANTED IN ALL MATTERS PRIOR TO FINALIZATION OF ASSESSMENT

The Single judge bench headed by Justice Anitha Sumanth in the case observed that the officer has grossly erred in proceeding for finalizing the assessment in violation of the principles of natural justice.

In the present case, the petitioner or assessee company being in business of civil construction and is registered under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017. In the said case the petitioner participated in government tenders and is also a subcontractor engaged in activities subcontracted by the main contractors as a consequence of contracts which is entered into by the former with the government.

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