https://www.taxtmi.com/caselaws?id=306702 Under Section 75(4) of the Tamil Nadu GST Act, an adverse tax order cannot be sustained unless the authority first considers the assessee's reply and then affords a meaningful opportunity of hearing before finalising the decision. A hearing notice issued before receipt and application of mind to the explanation does not satisfy the statutory requirement where an adverse order is contemplated. The Madras High Court held that this amounted to breach of the mandatory hearing provision, quashed the impugned orders, and remitted the matters for fresh orders after issuing personal hearing notices. en-us Mon, 31 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306702 Under Section 75(4) of the Tamil Nadu GST Act, an adverse tax order cannot be sustained unless the authority first considers the assessee's reply and then affords a meaningful opportunity of hearing before finalising the decision. A hearing notice issued before receipt and application of mind to the explanation does not satisfy the statutory requirement where an adverse order is contemplated. The Madras High Court held that this amounted to breach of the mandatory hearing provision, quashed the impugned orders, and remitted the matters for fresh orders after issuing personal hearing notices. Case-Laws GST Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306702