9911796707
TMI Blog2022 (6) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- From a reading of the provision of Section 75(4) of the A.P.G.S.T. Act, it is very much evident that an opportunity of hearing shall be given when a request is made in writing by the person who is charged with tax or penalty or where any adverse decision is contemplated. In the instant case, a notice for personal hearing, dated 13.10.2020, was issued to the petitioner. But on that d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and Advocate : G. Narendra Chetty Respondent and Advocate : GP For Commercial Tax ORDER:- (PER HON BLE SRI JUSTICE C. PRAVEEN KUMAR) This Writ Petition is filed under Article 226 of the Constitution of India seeking the following relief:- .. to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring that the impugned Order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that no opportunity of personal hearing was given to the petitioner, as contemplated under Section 75(4) of the I.G.S.T./A.P.G.S.T. Act, 2017. 5. Learned counsel submits that there is a variation in the amount shown in the show cause notice, dated 02.06.2020, and the order passed by the Assessing Officer. Having regard to the above, he would contend that the matter be remanded back to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... much evident that an opportunity of hearing shall be given when a request is made in writing by the person who is charged with tax or penalty or where any adverse decision is contemplated. 9. In the instant case, a notice for personal hearing, dated 13.10.2020, was issued to the petitioner. But on that day, the Assistant Commissioner directed the petitioner herein to produce documents for veri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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