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2020 (7) TMI 606 - HC - GSTPrinciples of Natural Justice - whether specific opportunity of personal hearing by mentioning the date was given? - Section 75(4) of Tamil Nadu Goods and Service Tax Act, 2017 - HELD THAT:- It is not in dispute that individual and separate personal hearing notice was not issued to the petitioner. On the ground of violation of statutory mandate under Section 75(4) of Tamil Nadu Goods and Service Tax Act, 2017, the impugned orders have to be necessarily quashed. The matters are remitted to the file of the respondent to pass orders afresh in accordance with law - petition allowed by way of remand.
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