2020 (8) TMI 900

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed against such person - Section 75(4) of the Tamil Nadu Goods and Service Tax Act 2017 - HELD THAT:- A reading of Section 75(4) of TNGST Act shows that after the explanation is received from the writ petitioners, the authority must apply their mind and if they contemplate an adverse decision, then they must provide an opportunity of hearing. Therefore, issuing a personal hearing notice even prio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ishnan For the Respondent : Mrs.J.Padmavathi Devi Special Government Pleader COMMON ORDER Heard the learned counsel appearing for the writ petitioners and the learned Special Government Pleader appearing for the respondents. I also heard the respondents officers also in persons through Video Conference. 2. Though the petitioners have raised very many grounds in the affidavits file .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... heir mind and if they contemplate an adverse decision, then they must provide an opportunity of hearing. Therefore, issuing a personal hearing notice even prior to the receipt of the explanation cannot be said to be compliance of the aforesaid statutory requirements. That stage would arise only after the authority prima facie considers the explanation and contemplates an adverse decision. 5. Si .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X