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2024 (1) TMI 284 - HC - GSTViolation of principles of natural justice - impugned order issued without providing a personal hearing as mandated by Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017 - HELD THAT - In view of the statutory mandate for personal hearing and non-compliance therewith, the impugned order calls for interference. Therefore, the impugned order dated 11.10.2023 is quashed and the matter is remanded for reconsideration. The respondent is directed to provide a personal hearing to the petitioner and thereafter issue a reasoned order within a maximum period of four weeks from the date of receipt of a copy of this order. Petition disposed off.
Issues involved:
The petitioner challenges an order demanding payment under GSTR 1 without a personal hearing as required by Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017. Issue 1: Lack of Personal Hearing The petitioner contests an order to pay a sum under GSTR 1 without being granted a personal hearing, as stipulated by Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017. Judgment Details: The petitioner contested an order dated 11.10.2023 demanding payment under GSTR 1 without a personal hearing, contrary to the requirement of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017. The respondent acknowledged the absence of a personal hearing and agreed that the matter should be reconsidered. Consequently, the High Court quashed the impugned order and remanded the case for a fresh consideration. The respondent was directed to provide the petitioner with a personal hearing and issue a reasoned order within four weeks from the receipt of the court's directive. Outcome: The High Court, in W.P.No.35894 of 2023, disposed of the case by quashing the order dated 11.10.2023 and remanding the matter for reconsideration with a directive for a personal hearing to be provided to the petitioner within a maximum period of four weeks. No costs were imposed, and connected Miscellaneous Petitions were closed as a result of this judgment.
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