Validity of assessment proceedings - opportunity of hearing not ...

Challenge to TN GST Assessment: Lack of Hearing Opportunity Violates Rights, Despite No Written Request by Petitioner.

September 24, 2021

Case Laws     GST     HC

Validity of assessment proceedings - opportunity of hearing not provided - applicability of Section 75 of TN Goods and ST Act - it is adverse to the writ petitioner as it proceeds on the basis that writ petitioner has suppressed transactions and more importantly, penalty has also been levied. Therefore, the argument that the opportunity of hearing was not given as the writ petitioner, who is the person chargeable with tax, has not chosen to make a written request, does not hold water. - HC

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