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2021 (7) TMI 1339 - HC - GSTViolation of the principles of natural justice - an opportunity of personal hearing as contemplated u/s 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017 not provided - HELD THAT:- Admittedly, the petitioner has not filed reply within the time nor sought for personal hearing as per Section 75(4) of the Act. But, equally when the authorities decided to pass adverse orders, then, necessarily personal hearing has to be given as per the judgment in G.V. COTTON MILLS (P) LTD. VERSUS THE ASSISTANT COMMISSIONER (CT) AVARAYAMPALAYAM ASSESSMENT CIRCLE, COIMBATORE [2018 (3) TMI 1617 - MADRAS HIGH COURT], but in the present case, no such opportunity of personal hearing has been given to the petitioner and therefore, considering the present facts and circumstances of the case and in the interest of justice, one more opportunity to the petitioner herein is to be granted. The matter is remanded back to the respondent for fresh consideration after giving reasonable opportunity including the personal hearing as contemplated under Section 75(4) of the TNGST Act, 2017 and then pass appropriate orders in accordance with law - petition allowed by way of remand.
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