TMI Blog2021 (11) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... ned 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. - W.P.Nos.22507 & 22512 of 2021 And W.M.P.Nos.23730 & 23732 of 2021 - - - Dated:- 29-10-2021 - Hon'ble Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g was afforded to writ petitioner in accordance with sub-section (4) of Section 75 of TN-GST Act which reads as follows: 'Section 75. General provisions relating to determination of tax- (1).......... (2)......... (3) ........ (4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n continuation of earlier proceedings made in the previous listing on 22.10.2021. 2. Adverting to the earlier proceedings, learned Revenue counsel requests for three more days time saying there is some difficulty. Request acceded to. 3. List in the ADMISSION BOARD on Friday i.e., 29.10.2021.' 4. Owing to the short point on which the captioned writ petitions turn, main writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 75 of TN-GST Act have not been given to the writ petitioner; (b) Owing to the aforementioned limb of the order, though obvious, it is made clear that this Court has not expressed any opinion or view on the merits of the matter; (c) By the consent of both sides, personal hearing is now fixed on 12.11.2021 (Friday). Time and Venue shall be 3.00 p.m. in the afternoon in office of the lone r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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