Mandatory hearing under Tamil Nadu GST law applies before an adverse section 73 order, even without a written request.

Section 75(4) of the Tamil Nadu GST Act was held to apply to assessment proceedings under section 73 and to require a personal hearing not only on written request but also where an adverse decision is contemplated. Because the order was based on alleged suppression of transactions and imposed penalty without affording a hearing, the absence of a written request did not cure the procedural defect. The order was therefore unsustainable for breach of the statutory hearing requirement and was set aside, with the matter remitted for fresh consideration de novo after giving an opportunity of hearing.

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Issues: Whether an order passed under section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 could stand when no opportunity of hearing was granted under section 75(4) of that Act, notwithstanding the absence of a written request for personal hearing.

Analysis: Section 75(4) was held to apply to assessment proceedings under section 73. The provision was read as mandating a hearing not only when a written request is received from the person chargeable with tax or penalty, but also where an adverse decision is contemplated. Since the impugned order proceeded on alleged suppression of transactions and imposed penalty, it was an adverse decision. The absence of a written request for hearing did not dispense with the statutory obligation to afford an opportunity of hearing.

Conclusion: The impugned order was unsustainable for breach of section 75(4) and was set aside, with a direction to redo the matter de novo after granting opportunity of hearing.

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