2021 (11) TMI 354

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.... For the Respondent in both W.Ps : Ms.Amirta Dinakaran, Government Advocate. COMMON ORDER In the captioned writ petitions, a summary of order dated 15.04.2021 bearing reference No.ZD3304210013356 made under Section 73 of 'Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017)' [hereinafter 'TN-GST Act' for the sake of convenience and clarity] and subsequent i....

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.... 3. Read this in conjunction with and in continuation of earlier proceedings made in previous listings on 22.10.2021 and 26.10.2021, which read as follows: Proceedings dated 22.10.2021: 'Ms.Amirta Dinakaran, learned Revenue Counsel accepts notice on behalf of lone respondent in both the writ petitions and seeks time to get instructions as to whether personal hearing qua su....

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....learned counsel on both sides. 5. This Court is informed that there is nothing to demonstrate from the records that personal hearing was either offered or held with regard to the aforementioned impugned orders qua writ petitioner. 6. As there is no disputation or disagreement, in cases of this nature, personal hearing is statutorily imperative qua sub-section (4) of Section 75 of TN-GST Act,....