TMI Blog2021 (7) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... 617 - MADRAS HIGH COURT] , but in the present case, no such opportunity of personal hearing has been given to the petitioner and therefore, considering the present facts and circumstances of the case and in the interest of justice, one more opportunity to the petitioner herein is to be granted. The matter is remanded back to the respondent for fresh consideration after giving reasonable opportunity including the personal hearing as contemplated under Section 75(4) of the TNGST Act, 2017 and then pass appropriate orders in accordance with law - petition allowed by way of remand. - W.P(MD)Nos.6245, 6247 and 6249 of 2021 And W.M.P(MD)Nos.4859, 4860 and 4862 of 2021 - - - Dated:- 19-7-2021 - Honourable Mrs.Justice J.Nisha Banu For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd tax payments. Subsequently, the respondent issued a show-cause notice dated 30.09.2020 calling for objection within fifteen days and on receipt of said notice, the petitioner approached his Charted Accountant and had tried to get the records to file a reply before the respondent. However, to the shock and surprise of the petitioner, the respondent has passed the impugned orders on the very last date fixed for submission of reply. Hence, these writ petitions. 3. The learned counsel for the petitioner would state that reasonable opportunity of personal hearing should be given to the petitioner to explain his case as contemplated under Section 75(4) of the TNGST Act, 2017 and therefore, there is a violation of principles of natural justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son. In this case, the petitioner has not sought for personal hearing, as such, there is no violation of the above provision. Further, when the petitioner had not filed reply within 15 days from the date of show cause notice, he had not even made a request for extension of time for filing reply and therefore, the show cause notice was confirmed. Thus, he would state that the ground of violation of principles of natural justice is not established, as such, the impugned orders do not require interference by this Court. 5. Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondent and perused the materials placed before the Court. 6. It is the specific contention of the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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