2021 (12) TMI 62

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..... s (in both W.Ps) : Ms.Dhanamaduri For the Respondents (in both W.Ps) : Mr.D.Ravichander Government Counsel COMMON ORDER Mr.D.Ravichander, learned Government Counsel takes notice on behalf of the respondents. 2. It is submitted that the notices and the orders communicated in terms of Section 169 (1) (c & d) of the Central Goods and Services Tax Act, 2017 are of no consequence, if order was pass .....

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..... ity of personal hearing to the petitioners. The case is thus remitted back to the respondents to pass appropriate orders after giving an opportunity of personal hearing to the petitioners in terms of Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. This exercise shall be carried out by the respondents within a period of forty five days from the date of receipt of a copy of this or .....

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