2024 (9) TMI 1139

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..... - Sub-section (4) of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017 imposes the obligation of providing a personal hearing either when requested for or when an order adverse to the tax payer is proposed to be issued. In this case, in the reply dated 25.11.2023, the petitioner expressly requested for a personal hearing. Although the petitioner was unable to check the box pertaining t .....

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..... ns for the assessment period 2017-18. In relation there to, the petitioner received a show cause notice dated 25.09.2023. Such show cause notice was replied to on 25.11.2023 by providing an explanation with regard to the reason for discrepancy between the petitioner's GSTR 1 and GSTR 3B returns. By such reply, the petitioner also requested for a personal hearing. 3. Learned counsel for the pet .....

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..... personal hearing either when requested for or when an order adverse to the tax payer is proposed to be issued. In this case, in the reply dated 25.11.2023, the petitioner expressly requested for a personal hearing. Although the petitioner was unable to check the box pertaining to personal hearing while uploading such reply on the GST portal, the statutory obligation would not stand waived on that .....

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