2023 (8) TMI 236

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..... ubmission on merits, though without furnishing any details. The challenge to the impugned order stating that the petitioner was not given an opportunity of hearing therefore cannot be countenanced as the petitioner has given a reply but has failed to appear before the respondent in response to notice in DRC-01 issued under Rule 100 of the Tamil Nadu Goods and Services Taxes Rules, 2017 on 26.03.20 .....

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..... rest and penalty payable by the petitioner under the TNGST Act, 2017. 4. The Impugned Order precedes Notice of Intimation in DRC-01 issued under Rule 100 of the Tamil Nadu Goods and Services Taxes Rules, 2017. 5. As per the aforesaid Intimation of Notice in DRC-01, the petitioner was given fifteen (15) days time to respond and also to come for a personal hearing. 6. The petitioner has ack .....

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..... pugned order stating that the petitioner was not given an opportunity of hearing therefore cannot be countenanced as the petitioner has given a reply but has failed to appear before the respondent in response to notice in DRC-01 issued under Rule 100 of the Tamil Nadu Goods and Services Taxes Rules, 2017 on 26.03.2021. 8. In view of the above, there is no merits in the present writ petition. Th .....

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