2020 (8) TMI 922

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..... ion 75(4) of the Tamil Nadu Goods and Service Tax Act 2017 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 prior to the receipt of the explanation cannot be said to be compliance of the aforesaid .....

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..... RDER 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 filed in support of these writ petitions, the petitioners' counsel confined himself to one shor .....

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..... portunity 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. Since there is a clear violation of the aforesaid requirement, the orders impugned in .....

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