2025 (1) TMI 1071

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..... t would be appropriate to dispose of these writ petitions setting aside the aforesaid impugned orders and remanding the matter back to the 1st respondent for personal hearing to be given to the petitioner. Petition disposed off.
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM For the Appellant : K Uma For the Respondent : GP For Commercial Ta .....

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..... the petitioner has not been afforded an opportunity of personal hearing. The petitioner contends that the petitioner had initially received show cause notices, in all these three assessment proceedings and had filed its reply. However, the 1st respondent, without affording an opportunity of personal hearing, as required under Section 75(4) of the GST/CGST Acts, has proceeded to pass the aforesaid .....

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