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2021 (11) TMI 354 - HC - GSTValidity of summary order passed u/s 73 of GST Act - Personal hearing - Procedure to be followed as prescribed u/s 75 - HELD THAT:- there is nothing to demonstrate from the records that personal hearing was either offered or held with regard to the aforementioned impugned orders qua writ petitioner. - As there is no disputation or disagreement, in cases of this nature, personal hearing is statutorily imperative qua sub-section (4) of Section 75 of TN-GST Act, both the writ petitions are disposed of with directions. Matter restored back.
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