https://www.taxtmi.com/caselaws?id=396937 Section 75(4) of the Tamil Nadu GST Act requires an opportunity of hearing when a written request is made or when an adverse decision is contemplated. Because no separate personal hearing notice specifying the date was issued, the statutory hearing requirement was not complied with. The absence of that mandatory notice vitiated the assessment orders, and the Madras HC quashed them and remitted the matters for fresh consideration in accordance with law. en-us Wed, 15 Jul 2020 00:00:00 +0530 Thu, 19 Nov 2020 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396937 Section 75(4) of the Tamil Nadu GST Act requires an opportunity of hearing when a written request is made or when an adverse decision is contemplated. Because no separate personal hearing notice specifying the date was issued, the statutory hearing requirement was not complied with. The absence of that mandatory notice vitiated the assessment orders, and the Madras HC quashed them and remitted the matters for fresh consideration in accordance with law. Case-Laws GST Wed, 15 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396937