The impugned orders are set aside on the sole ground that personal hearing is statutorily imperative under Sub-section (4) of Section 75 of TN-GST Act have not been given to the writ petitioner.
Section 75(4) of the CGST Act, 2017 –– Personal Hearing ––The petitioner challenged a summary of order dated 15.04.2021 passed under Section 73 of the Act and subsequent intimation dated 12.08.2021 made under Section 161 of the Act. The court observed that there is nothing to demonstrate from the records that personal hearing was either offered or held with regard to the aforementioned impugned orders. Personal hearing is statutorily imperative qua sub-section (4) of Section 75 of the Act.
Held that:- The Hon’ble High Court set aside both the impugned order and fixed the personal hearing on 12.11.2021 an directed the respondent to complete the two proceedings on the merits of the matter in accordance with law, within four weeks.
The impugned orders are set aside on the sole ground that personal hearing is statutorily imperative under Sub-section (4) of Section 75 of TN-GST Act have not been given to the writ petitioner.
Section 75(4) of the CGST Act, 2017 –– Personal Hearing ––The petitioner challenged a summary of order dated 15.04.2021 passed under Section 73 of the Act and subsequent intimation dated 12.08.2021 made under Section 161 of the Act. The court observed that there is nothing to demonstrate from the records that personal hearing was either offered or held with regard to the aforementioned impugned orders. Personal hearing is statutorily imperative qua sub-section (4) of Section 75 of the Act.
Held that:- The Hon’ble High Court set aside both the impugned order and fixed the personal hearing on 12.11.2021 an directed the respondent to complete the two proceedings on the merits of the matter in accordance with law, within four weeks.