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2021 (3) TMI 965 - HC - GSTPrinciples of natural justice - assessment order - personal hearing has not been granted to the petitioner prior to passing of the impugned orders - Section 74(5) of the TNGST Act - HELD THAT:- The impugned orders are set aside on the ground of violation of principles of natural justice. Let the petitioner appear before the Assessing Authority on Wednesday, the 24th of March, 2021 along with materials, if any, in support of its stand without expecting any further notice in this regard. The Assessing Officer shall, after hearing the petitioner and considering the materials, if any circulated, pass orders of assessment de novo within a period of six (6) weeks thereafter.
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