2024 (10) TMI 1525

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..... iples of natural justice - HELD THAT:- As per sub-section (4) of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017, a personal hearing is mandatory either if requested for or if an order adverse to the tax payer is proposed to be issued. The documents on record include the reply of the petitioner. Such reply deals with each alleged defect. The petitioner also enclosed 10 annexures in s .....

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..... d in the business of manufacture of weighing machinery and accessories. Upon the petitioner filing returns in respect of the assessment period 2017-18, the respondent issued a show cause notice dated 27.09.2023 in respect of about 17 defects which had been pointed out in course of audit. By reply dated 27.10.2023, the petitioner responded to each alleged defect and also enclosed about 10 annexures .....

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..... the Tamil Nadu Goods and Services Tax Act, 2017, a personal hearing is mandatory either if requested for or if an order adverse to the tax payer is proposed to be issued. The documents on record include the reply of the petitioner. Such reply deals with each alleged defect. The petitioner also enclosed 10 annexures in support of such reply. In these circumstances, the denial of a personal hearing .....

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