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Validity of assessment order - The respondent had scrupulously followed Section 75(4) of the GST Act and it was only the appellant who chose not to avail the opportunities granted by the respondent for the personal hearing as mandated u/s75(4) of the Tamil Nadu GST Act. Further, it is also clear that absolutely there is no violation of principles of natural justice, as contended by the learned counsel for the appellant. - HC
Validity of assessment order - The respondent had scrupulously followed Section 75(4) of the GST Act and it was only the appellant who chose not to avail the opportunities granted by the respondent for the personal hearing as mandated u/s75(4) of the Tamil Nadu GST Act. Further, it is also clear that absolutely there is no violation of principles of natural justice, as contended by the learned counsel for the appellant. - HC
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