High Court affirms dismissal of Writ Petitions challenging tax assessment; appellant failed to utilize personal hearing opportunities.

The High Court upheld the decision of the Single Judge, dismissing the Writ Petitions challenging assessment orders due to lack of personal hearing opportunities under Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. The appellant failed to utilize the multiple chances for personal hearing provided by the respondent, not filing objections when requested and submitting them at a later date. The court found no violation of natural justice principles, concluding that the appellant did not avail themselves of the opportunities granted. Consequently, the Writ Appeals were dismissed, and no costs were awarded.

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Issues:
Challenge to order in Writ Petitions regarding personal hearing opportunity under Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017.

Analysis:
The appellant filed Writ Petitions seeking Writs of Certiorari to challenge assessment orders due to lack of personal hearing opportunity as required by Section 75(4) of the Act. The appellant contended that they were not given a chance for personal hearing, which is a statutory requirement. However, it was noted that the appellant was indeed given multiple opportunities for personal hearing. Initially, a hearing was scheduled on 04.12.2020, but neither objections were filed nor the appellant appeared. Subsequent notices were issued, and even an adjournment was granted upon request. The appellant failed to utilize the opportunities provided, not filing objections when requested. The appellant only submitted objections on a later date, which was not in line with the procedures followed.

The respondent had diligently followed the requirements of Section 75(4) of the Act by providing multiple opportunities for personal hearing to the appellant. The court observed that it was the appellant who did not avail themselves of the chances granted by the respondent. The court found no violation of principles of natural justice as alleged by the appellant. The learned Single Judge correctly dismissed the Writ Petitions considering all aspects. Consequently, the High Court, comprising Honourable Mr. Justice M. Duraiswamy and Honourable Mr. Justice K. Murali Shankar, upheld the decision of the Single Judge. The court found no grounds to interfere with the orders passed and dismissed the Writ Appeals, concluding that there were no costs to be awarded. The connected Miscellaneous Petitions were closed accordingly.

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