TMI Blog2024 (4) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods in the petitioner's premises as claimed by them. HELD THAT:- Considering the fact that the officer, who is present before this Court has confirmed that the personal hearing has not been provided to the petitioner after the notice in Form DRC-01, dated 29.09.2023 and taking into consideration of the fact that the reply of the petitioner Company, dated 10.10.2023 was not considered by the respondent and also in view of the order passed by this Court as stated supra that the respondent ought to have provided an opportunity to the petitioner, in the event of passing any adverse order and also in the absence of any finished goods identified in the petitioner's premises, the orders impugned in these writ petitions are hereby set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erials as claimed by the respondent. However, based on some complaints, the respondent has conducted a surprise inspection in the petitioner's Factory on 22.06.2022 and they have not found any finished goods as claimed by them. However, a notice in Form GST DRC-01A was issued on 25.01.2023, for which, the petitioner has submitted his replies on 08.02.2023 and 06.09.2023. Thereafter, the respondent has issued another notice in Form DRC 01 on 29.09.2023 that this petitioner has marketed and sold certain finished goods through Indiamart.com. On 10.10.2023, the petitioner has also submitted another reply to the notice in Form DRC-01, dated 29.09.2023. Without considering the reply of the petitioner, dated 10.10.2023, the impugned orders hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 08.02.2023 and 06.09.2023. Further, an opportunity of personal hearing was provided to the petitioner on 06.09.2023. Therefore, according to the learned Additional Government Pleader, all opportunities were provided and hence there is no violation of principles of natural justice. 7. This Court considered the rival submissions made and also perused the materials placed on record. 8. The petitioner is a manufacturer of knitted fabrics, which falls under the Chapter Head 6001 and it attracts 5% GST. In the webpage of Indiamart.com, the petitioner Company has marketed and sold certain finished products such as bags, fishing net, baby mosquito net, food bags, vegetable bags etc., which fall under the Tariff Head 3926 and attracts 18% GST. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtracted as under:- ''6. In fact in a decision rendered by a learned Single Judge of this Court on 31.08.2020 in W.P(MD) Nos. 8133 of 2020, etc., batch, while interpreting Section 75(4) of the TNGST Act, 2017, it has been observed that only after a reply is sent by the assessee, the Authority can apply its mind and if they contemplate an adverse decision they must provide an opportunity of hearing. Learned Single Judge has also observed that issuing a personal hearing notice even prior to the receipt of the explanation from the petitioner cannot be said to be in compliance of Section 75(4) of the TNGST Act, 2017. 7. For the foregoing reasons, this Court is of the considered view that the principles of natural justice has been violat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner's premises as claimed by them. However, they have proceeded with further even without providing an opportunity of hearing. This Court is prima facie satisfied with the grounds raised by this petitioner. 11. Considering the fact that the officer, who is present before this Court has confirmed that the personal hearing has not been provided to the petitioner after the notice in Form DRC-01, dated 29.09.2023 and taking into consideration of the fact that the reply of the petitioner Company, dated 10.10.2023 was not considered by the respondent and also in view of the order passed by this Court as stated supra that the respondent ought to have provided an opportunity to the petitioner, in the event of passing any adverse order and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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