2021 (10) TMI 837

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..... rtunity of personal hearing provided or not - Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017 - HELD THAT:- The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule 142(1) is not a mere formality, but it is mandated under the Rule, so that, the Assessee would have a chance of getting summary of show cause and to respond the same and without giving such a bre .....

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..... s Tax Act, 2017 and direct the respondent to pass order afresh after affording opportunity of personal hearing as contemplated under Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. 2.For the financial year 2017-18, though monthly returns had been filed by the petitioner, the respondent revenue wanted to revisit that issue and therefore, a notice had been given on 13.09.2019, fol .....

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..... he uploading or serving of summary of show cause in Form GST-DRC-01 under Rule 142(1) is not a mere formality, but it is mandated under the Rule, so that, the Assessee would have a chance of getting summary of show cause and to respond the same and without giving such a breathing time, on the very same day, that is, the date on which GST-DRC-01 notice, that is, summary of notice was uploaded, the .....

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