TMI Blog2021 (9) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... section (4) by connecting the two by 'or'. In other words, these two are not conjunctive and they have not been put together by using the conjunction 'and'. It follows as a sequitur that in cases where an adverse decision is contemplated, it is statutorily imperative to give an opportunity of hearing under Section 75(4) of TN Goods and ST Act. A perusal of the impugned order in the case on hand makes it clear that it is adverse to the writ petitioner as it proceeds on the basis that writ petitioner has suppressed transactions and more importantly, penalty has also been levied. Therefore, the argument that the opportunity of hearing was not given as the writ petitioner, who is the person chargeable with tax, has not chosen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, namely TN Goods ST Act, 2017. A scanned reproduction of the first page of the impugned order is as follows: 4. This Court is constrained to observe that Assessing Officers should necessarily mention not only the provisions, but also the Statutes and Rules under which orders are made, as this by itself can douse several contentions / issues that can be raised in challenges to the orders besides throwing clarity and giving specificity (to put it in legal proceedings perspective). 5. Be that as it may, learned Revenue counsel submits that Rule 142(1) is a reference to 'Tamil Nadu Goods and Services Tax Rules, 2017' [hereinafter 'TN Goods ST Rules' for the sake of brevity] and Section 73 is a reference to Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against such person.' 9. There is no disputation or disagreement that Section 75 of TN Goods and ST Act applies to assessment proceedings under Section 73 of TN Goods and ST Act. 10. A plain, but careful reading of the sub-section (4) of Section 75 and the language in which it is couched, makes it clear that opportunity of hearing to the person chargeable with tax is statutorily imperative not only when such person makes a specific request in writing, but also when an adverse decision is contemplated against such person and these two situations are put together in sub-section (4) by connecting the two by 'or'. In other words, these two are not conjunctive and they have not been put together by using the conjunction ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , redo the exercise by adhering to sub-section (4) of Section 75 of TN Goods and ST Act i.e., giving an opportunity of hearing to the writ petitioner and complete the exercise as expeditiously as his business would permit and in any event within eight weeks from today i.e, on or before 09.11.2021; d) By consent of both sides, the personal hearing is fixed on 15.09.2021 at 03.00 pm in the office of the first respondent; e) The de novo order made shall be served on the writ petitioner within seven working days from the date of the order under due acknowledgement. Captioned writ petition is disposed of with the above directives. Consequently, connected writ miscellaneous petitions are disposed of as closed. There shall be no order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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