2024 (1) TMI 284

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..... sued without providing a personal hearing as mandated by Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017 - HELD THAT:- In view of the statutory mandate for personal hearing and non-compliance therewith, the impugned order calls for interference. Therefore, the impugned order dated 11.10.2023 is quashed and the matter is remanded for reconsideration. The respondent is directed to prov .....

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..... epresents the difference between the returns filed in GSTR 1 and GSTR 3B along with interest and penalty thereon. However, in view of the assertion that a personal hearing was not provided, he submits that the matter may be remanded for re-consideration. 4. In view of the statutory mandate for personal hearing and non-compliance therewith, the impugned order calls for interference. Therefore, the .....

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