TMI Blog2024 (1) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, time of personal hearing and venue were not mentioned in the notice - opportunity for hearing before determining the tax value also not provided - HELD THAT:- From a perusal of the notice dated 11.08.2021, it is quite clear that though in the opening para of the notice the petitioner was granted the opportunity to appear before the authority for a personal hearing, no details in this regard we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Learned Senior Counsel appearing for the petitioner would submit that a notice under Section 73 of the Chhattisgarh Goods and Services Tax Act, 2017 (for short the Act of 2017 ) was issued by the Revenue and the petitioner was directed to appear before the Deputy Commissioner State Tax, Division-2, Raipur (C.G.) but in details column, date of personal hearing, time of personal hearing and venue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he authority issued a notice and granted liberty to the petitioner to file the reply. She would also submit that no application was moved by the petitioner to the effect that he requires a personal hearing, therefore, the provisions of Section 75(4) of the Act of 2017 would not attract. 3) Heard learned counsel appearing for the respective parties and carefully perused the material placed on recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y directing the authorities to afford an opportunity of hearing to the petitioner strictly in accordance with the provisions of Section 75(4) of the Act of 2017. The Revenue may fix a date for the personal appearance of the petitioner and on that day, the petitioner shall appear before the authority. If the petitioner fails to appear before the authority on the date fixed by the Revenue, the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X
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