2020 (7) TMI 606

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..... is not in dispute that individual and separate personal hearing notice was not issued to the petitioner. On the ground of violation of statutory mandate under Section 75(4) of Tamil Nadu Goods and Service Tax Act, 2017, the impugned orders have to be necessarily quashed. The matters are remitted to the file of the respondent to pass orders afresh in accordance with law - petition allowed by wa .....

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..... The petitioner's counsel draws my attention to Section 75(4) of Tamil Nadu Goods and Service Tax Act, 2017, which reads as follows: An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. 4.I posed a specific question to the learned Special Gove .....

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