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TMI Blog2024 (5) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... ment years 2017-2018 and 2018-2019. 2. Since in both these writ petitions, the petitioner Company is one and the same and the issue is pertaining to the assessment orders of different years, these writ petitions are disposed of by this common order. 3. The petitioner is the proprietor of ''P.R.Papers'', doing retail business dealing with A4 paper, paper board, files, carbon papers, writing and printing papers. The petitioner's Firm was registered under the GST Act, 2017. The respondent has conducted an inspection in the petitioner's premises on 23.09.2022 and 24.09.2022 and found some discrepancies, for which, a show cause notice was issued to the petitioner on 23.06.2023 fixing personal hearing on 30.06.2023. Sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls placed on record. 6. The Joint Commissioner, Tirunelveli Division has conducted a surprise inspection under Section 67 of GST Act, 2017 in the premises of the petitioner on 23.09.2022 and noticed certain discrepancies. Thereafter, notice in Form DRC-01A was issued on 21.02.2023. The petitioner has replied to the above notice on 15.03.2023 and 18.04.2023. Thereafter, another notice in Form DRC-01 was issued to the petitioner on 04.05.2023. By referring these two notices, the petitioner was further issued with the personal hearing notices on 23.06.2023 and 28.07.2023 fixing personal hearing on 30.06.2023 and 07.08.2023. The petitioner claims that due to her ill-health, she could not attend the enquiry on the dates fixed by the respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 in W.P(MD) Nos. 8133 of 2020, etc., batch, while interpreting Section 75(4) of the TNGST Act, 2017, it has been observed that only after a reply is sent by the assessee, the Authority can apply its mind and if they contemplate an adverse decision they must provide an opportunity of hearing. Learned Single Judge has also observed that issuing a personal hearing notice even prior to the receipt of the explanation from the petitioner cannot be said to be in compliance of Section 75(4) of the TNGST Act, 2017. 7. For the foregoing reasons, this Court is of the considered view that the principles of natural justice has been violated by the respondent before passing of the impugned assessment order for the following reasons:- a) No reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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