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2021 (11) TMI 354 - HC - GSTValidity of summary order passed u/s 73 of GST Act - Personal hearing - Procedure to be followed as prescribed u/s 75 - HELD THAT - there is nothing to demonstrate from the records that personal hearing was either offered or held with regard to the aforementioned 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.
Issues involved: Whether personal hearing was granted to the writ petitioner in accordance with Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017.
Analysis: The High Court of Madras addressed the issue of whether personal hearing was provided to the writ petitioner in compliance with Section 75(4) of the TN-GST Act. The court referred to earlier proceedings where the Revenue Counsel sought time to confirm if personal hearing was given to the petitioner. The court noted that there was no evidence in the records to show that personal hearing had been offered or conducted regarding the impugned orders. Since personal hearing is mandatory as per Section 75(4) of the TN-GST Act, the court set aside the impugned orders on the grounds of lack of personal hearing for the writ petitioner. The court clarified that its decision to set aside the orders did not imply any opinion on the merits of the case. Both parties consented to a personal hearing scheduled for a specific date. The writ petitioner agreed to participate in the hearing without seeking adjournment. Following the personal hearing, the respondent was directed to re-examine the legal aspects of the proceedings promptly and make a decision within four weeks from the hearing date. Consequently, the court disposed of the Writ Petitions with the outlined directives, and the miscellaneous petitions were closed without any cost orders. The judgment emphasized the statutory requirement of providing personal hearing to individuals affected by adverse decisions under the TN-GST Act, ensuring procedural fairness and compliance with legal provisions.
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