9911796707
TMI Blog2024 (2) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... not provided to the petitioner - HELD THAT:- Section 75(4) of the Tamil Nadu State Goods and Services Tax Act, 2017 mandates that a personal hearing be given either if such hearing is requested for or if an order adverse to the assessee is proposed to be issued. In the case at hand, by reply dated 24.10.2023, the petitioner expressly requested for a personal hearing. Such personal hearing was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided to the petitioner. 2. The petitioner is a construction equipment manufacturer and a registered person under applicable GST laws. Pursuant to an audit of the petitioner's books of accounts under Section 65 of applicable GST laws, a show cause notice dated 29.09.2023 was issued to the petitioner. Such notice was replied to on 24.10.2023 and a personal hearing was requested for. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment details. If the petitioner had been provided a personal hearing, learned counsel submits that a tax demand of about Rs.5.7 crores would not have been confirmed. By also referring to the findings in respect of other defects, such as defect No.9, learned counsel submits that the findings are entirely on the basis that the petitioner did not provide relevant documents or furnish requisite par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned assessment order on the ground that the petitioner did not provide supporting documents. As regards defect No.8 pertaining to trade payables, it appears that a demand of about Rs.5.7 crores was confirmed entirely on the basis that the petitioner did not produce payment details although the petitioner had submitted a trade payables ageing report indicating that none of the payments to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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