TaxTMI 
TaxTMI 
2021 (7) TMI 1339
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....15.10.2020 and to quash the same as illegal, arbitrary and in violation of the principles of natural justice and direct the respondent to pass assessment order afresh after affording an opportunity of personal hearing as contemplated under Section 75(4) of the Tamilnadu Goods and Services Tax Act 2017, within a stipulated time. 2. The brief facts of the case are as follows:- The petitioner is a distributor for M/s.Vodafone Idea Limited., and dealing with Vodafone Electric Charge(Vodafone EC) and got registered under the GST Act in GSTIN 33ALNPR7884F2ZG. On 06.11.2019, the Department had cancelled the petitioner's registration and therefore, the respondent had issued a notice dated 12.05.2020 stating that after the cancellation of regi....
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.... 10. The respondent denied the appellant opportunity of hearing only on the ground that objection was not given to the pre-assessment notices. Even if objection was not given, still the assessing authority was expected to post the matter for hearing by issuing notice to the assessee. In case the assessee fail to appear, it is open to the assessment authority to pass orders on merits. We make the position clear that the failure to submit objection to the pre-assessment notice would not give a right to the Assessment Officer to deny opportunity of personal hearing to the assessee." 4. The respondent has filed counter affidavits along with vacate stay petitions and would state that since the petitioner had not sought for personal hearing, the....
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....tension of time and personal hearing as per Section 75(4) of the TNGST Act, the show-cause notices were confirmed vide impugned orders, as such, there is no violation of the principles of natural justice. 7.Admittedly, the petitioner has not filed reply within the time nor sought for personal hearing as per Section 75(4) of the Act. But, equally when the authorities decided to pass adverse orders, then, necessarily personal hearing has to be given as per the judgment in G.V.Cotton Mills (P) Ltd's case (cited supra), but in the present case, no such opportunity of personal hearing has been given to the petitioner and therefore, considering the present facts and circumstances of the case and in the interest of justice, I am inclined to g....