2021 (9) TMI 1040

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....r writ petitioner and Ms. Amirta Dinakaran, learned State counsel, who accepted notice on behalf of both the respondents, the main writ petition is taken up. 2. An 'order dated 18.10.2019 bearing reference No.007/2019 in GSTIN/ID 33ABGFA9345R1ZU made by the first respondent' (hereinafter 'impugned order' for the sake of convenience and clarity) has been called in question in the captioned writ petition. 3. Interestingly and intriguingly, the order says 'see rule 142(1)' and it says that it is assessment proceedings under Section 73(1), but it does not give the title of the Rules or the Statute. However, to be noted, the appeal provision has been mentioned and the appeal provision i.e., 107(1) refers to the Stat....

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....anted in cases of this nature. 7. In response to the aforementioned lone point which is urged, learned Revenue counsel, on instructions, submitted that the question of giving an opportunity of hearing will arise only when a request in writing is made by the person chargeable with tax and in this case, such a request has not been made. 8. This Court deems it appropriate to extract and reproduce Section 75(4) of TN Goods and ST Act: 'Section 75 - General Provisions relating to determination of tax- (1)...... (2)........ (3)....... (4)An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decisi....

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....pugned order is a adverse decision qua writ petitioner and therefore, an opportunity ought to have been given to the writ petitioner, even if the writ petitioner has not asked for a personal hearing in writing. 12. In the light of the narrative discussion and the dispositive reasoning thus far, the following order is passed: a) Impugned order dated 18.10.2019 bearing reference No.007/2019 in GSTIN/ID 33ABGFA9345R1ZU made by the first respondent is set aside solely on the ground that there is a breach of sub-section (4) of Section 75 of TN Goods and ST Act; b) As a sequitur to the previous limb, it is made clear that no opinion or view is expressed on the merits of the matter in this order; c) First respondent s....