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2020 (8) TMI 900 - MADRAS HIGH COURTPrinciples of natural justice - grant of opportunity of hearing, when request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person - Section 75(4) of the Tamil Nadu Goods and Service Tax Act 2017 - HELD THAT:- A reading of Section 75(4) of TNGST Act shows that after the explanation is received from the writ petitioners, the authority must apply their mind and if they contemplate an adverse decision, then they must provide an opportunity of hearing. Therefore, issuing a personal hearing notice even prior to the receipt of the explanation cannot be said to be compliance of the aforesaid statutory requirements. That stage would arise only after the authority prima facie considers the explanation and contemplates an adverse decision. Since there is a clear violation of the aforesaid requirement, the orders impugned in the writ petitions stand quashed and the writ petitions are allowed. The matters are remitted to the file of the respondents to pass orders afresh in accordance with law - appeal allowed by way of remand.
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