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2021 (5) TMI 601 - HC - GSTViolation of principles of natural justice - validity of ex-parte assessment orders of the 1st respondent - Section 75(4) and 126(3) of the TNGST Act - HELD THAT:- The impugned order of assessment has been passed on 07.02.2020, whereas personal hearing has been on 03.12.2020, after much latter the impugned order of assessment made, which clearly shows non-application of mind on the part of the 1st respondent. Even the Deputy Commissioner (ST)(Int), Madurai, has filed an appeal under Section 107 of TNGST Act, before the Appellate Deputy Commissioner (Appeal), Goods and Service Tax, Madurai, as against the above said assessment orders passed by the 1st respondent, dated 07.02.2020, pointing out certain deficiency. In such view of the matter, no doubt in my mind that there is total non-application of mind on the part of the 1st respondent in passing the impugned order of assessment, dated 07.02.2020. In the considered opinion of this Court, the petitioner is entitled to be heard in person, before the order of assessment was made. The matters are remanded back to the 1st respondent to pass fresh orders, after affording an opportunity of personal hearing to the petitioner - Petition allowed by way of remand.
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