Court Rules Personal Hearing Mandatory u/s 75(4) of TN-GST Act; Orders Case Restoration for Compliance.

Validity of summary order passed u/s 73 of GST Act - Personal hearing - Procedure to be followed as prescribed u/s 75 - 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. - HC .....

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