https://www.taxtmi.com/caselaws?id=412695 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. en-us Mon, 06 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412695 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. Case-Laws GST Mon, 06 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412695