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2021 (12) TMI 62 - HC - GSTViolation of Principles of Natural Justice - opportunity of personal hearing not granted - HELD THAT:- Even if the provisions are silent for personal hearing, the Principles of Natural Justice mandate a personal hearing - Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017 makes it clear that an opportunity of hearing shall be granted wherever a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. These writ petitions are thus disposed at the time of admission considering the fact that the impugned orders dated 01.02.2021 and 12.12.2019 have been passed by the respondents against the petitioners without affording an opportunity of personal hearing to the petitioners. The case is thus remitted back to the respondents to pass appropriate orders after giving an opportunity of personal hearing to the petitioners in terms of Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. Petition allowed by way of remand.
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