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2021 (10) TMI 802 - HC - GSTViolation of principles of natural justice - validity of assessment order - contention of the appellant is that they were not given an opportunity of personal hearing - Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017 - HELD THAT:- Under Section 75(4) of the Act, it has been mandated that an opportunity of hearing shall be granted on the request made by the assessee or where any adverse decision is contemplated against such person - In the case on hand, it cannot be disputed that a notice of personal hearing was given to the appellant, fixing the personal hearing on 04.12.2020. However, on 04.12.2020, neither objections had been filed nor the appellant appeared in person for the personal hearing, therefore, subsequent notice was issued on 05.12.2020, where, again the appellant was invited by the office of the respondent to file their objection and also requested them to appear before the respondent office for personal hearing on 14.12.2020. The respondent had scrupulously followed Section 75(4) of the Act and it was only the appellant who chose not to avail the opportunities granted by the respondent for the personal hearing as mandated under Section 75(4) of the Act. Further, it is also clear that absolutely there is no violation of principles of natural justice, as contended by the learned counsel for the appellant. The learned Single Judge, taking into consideration all these aspects, rightly dismissed the Writ Petitions. There are no ground to interfere with the orders passed by the learned Single Judge - appeal dismissed.
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