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    <title>2024 (9) TMI 991 - MADRAS HIGH COURT</title>
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    <description>Failure to grant a personal hearing after an express request vitiated the assessment process under the Tamil Nadu GST regime, because the statutory hearing requirement and natural justice were not complied with. Although the taxpayer had replied to the show cause notice and addressed the defects, the absence of annexed supporting documents did not cure the denial of hearing. The assessment orders were set aside and the matter was remanded for reconsideration, with a personal hearing and fresh orders after receipt of documents.</description>
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      <description>Failure to grant a personal hearing after an express request vitiated the assessment process under the Tamil Nadu GST regime, because the statutory hearing requirement and natural justice were not complied with. Although the taxpayer had replied to the show cause notice and addressed the defects, the absence of annexed supporting documents did not cure the denial of hearing. The assessment orders were set aside and the matter was remanded for reconsideration, with a personal hearing and fresh orders after receipt of documents.</description>
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