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TMI Blog2021 (9) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... tilised as he did not appear and file any objection till 29.12.2020. However, one day later, that is, on 30.12.2020, the petitioner appeared and filed objection, where he was given such opportunity of hearing, that was utilised by him and thereafter, the respondent seems to have proceeded to pass the impugned assessment order. The provision, that is, Section 75(4) of the Act, has mandated that, only an opportunity of hearing, that means one opportunity shall be given mandatorily to the Assessee for personal hearing - Such one opportunity had been given, and ultimately, the third opportunity also had been given to him on 30.12.2020, where he was permitted to file objection or reply and personal hearing was also given to him was utilised. This case cannot fall under the category of no opportunity of personal hearing was given, and hence this Court feel that, it cannot be treated that the respondent has violated the mandatory provisions contained in Section 75(4) of the Act - Petition dismissed. - W.P.(MD)Nos.14395 to 14398 of 2021 And M.P(MD).Nos. 11326, 11330, 11332 and 11333 of 2021 - - - Dated:- 13-8-2021 - Hon'ble Mr.Justice R.Suresh Kumar For the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed assailing the impugned orders. Therefore, all these impugned orders are liable to be interfered with by this Court, on the sole ground of violation of the provisions for giving personal hearing, and therefore, on that ground, the learned counsel for the petitioner seeks indulgence of this Court. 4 .Per contra, Mr.R.Suresh Kumar, learned Government Advocate, appearing for the respondent has relied upon the following findings given by the respondent in the impugned assessment orders: To the notices issued to the taxable persons on above lines, by inviting him to file his objections, if any to the above proposals in writing before the undersigned on or before 04.12.2020 along with proper supportive documents for each and every issues separately. He was also given personal hearing in this regard on 04.12.2020 and was requested to appear before the undersigned to represent his case in detail along with the connected records and documents to substantiate his claim. The taxable person was also informed that if he fail to file objections or fail to appear for the personal hearing, it will be presumed that he had nothing to offer in this regard and the orders on the propo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the personal hearing he has left and that has been recorded in the order, which is impugned herein. Therefore, contra to the said sequence of events, having been recorded, now by way of raising in the present writ petition, the petitioner has taken a stand that, no such personal hearing was given as contemplated under Section 75(4) of the Act and therefore, the said reason cited by the petitioner's side is not tenable in view of the facts, which had been recorded in the order. Hence, the learned Government Advocate seeks dismissal of this writ petition on the ground that appeal can very well be filed by the petitioner against the order impugned, under Section 174 of the Act. 6. I have considered the said submissions made by the learned counsel appearing for the parties. Since these writ petitions were filed on the only ground that no opportunity was given as per Section 75(4) of the TNGST Act, 2017, the relevant provisions of the Act is extracted hereunder: 75. General provisions relating to determination of tax (1) Where the service of notice or issuance of order is stayed by an order of a Court or Appellate Tribunal, the period of such stay shall be exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and the taxable person, in his adjournment letter dated 14.12.2020, had requested a further time of 15 days. 9 .That was also accepted and allowing the same, as requested by the petitioner, a further time of 15 days was given to the petitioner and a notice was issued to the petitioner from the respondent office on 15.12.2020 inviting him to file objection on or before 29.12.2020 and a personal hearing was also provided to him on 29.12.2020. 10 .Even this opportunity was not utilised as he did not appear and file any objection till 29.12.2020. 11 .However, one day later, that is, on 30.12.2020, the petitioner appeared and filed objection, where he was given such opportunity of hearing, that was utilised by him and thereafter, the respondent seems to have proceeded to pass the impugned assessment order. 12 .In this context, the provision, that is, Section 75(4) of the Act, has mandated that, only an opportunity of hearing, that means one opportunity shall be given mandatorily to the Assessee for personal hearing. 13 .Such one opportunity had been given, and ultimately, the third opportunity also had been given to him on 30.12.2020, where he was permit ..... 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