2021 (12) TMI 1222

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....1 - -<br>GST<br>Honourable Mr.Justice C.Saravanan For the Petitioner (In both W.Ps) : Mr.S.Raveekumar For the Respondents (In both W.Ps) : Ms.Amirta Poonkodi Dinakaran Government Advocate COMMON ORDER Ms.Amirta Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondents. 2. Heard the learned counsel for the petitioner and the learned Government Advocate....

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....rsonal hearing. The petitioner appears to have sent a reply/representation on 16.08.2021. 5. Though specifically the petitioner has not requested for a personal hearing in the aforesaid reply/representation, the respondents have proceeded to pass the impugned orders by confirming the demand proposed in the notice. As adverse orders would have been passed against the petitioner, it was incumbent....

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....spondents are also at liberty to issue suitable corrigendum to the above Show Cause Notice to the petitioner preferably within a period of fifteen days from the date of receipt of a copy of this order. 9. If such a corrigendum is issued to the petitioner, the petitioner shall also file a reply within a period of thirty days thereafter. The respondents shall preferably thereafter pass a fresh sp....