2022 (6) TMI 421

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....CE V. SUJATHA Petitioner and Advocate : G. Narendra Chetty Respondent and Advocate : GP For Commercial Tax ORDER:- (PER HON'BLE SRI JUSTICE C. PRAVEEN KUMAR) This Writ Petition is filed under Article 226 of the Constitution of India seeking the following relief:- "..... to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring that ....

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....ed is challenged mainly on the ground that no opportunity of personal hearing was given to the petitioner, as contemplated under Section 75(4) of the I.G.S.T./A.P.G.S.T. Act, 2017. 5. Learned counsel submits that there is a variation in the amount shown in the show cause notice, dated 02.06.2020, and the order passed by the Assessing Officer. Having regard to the above, he would contend that th....

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.... of the above provision, it is very much evident that an opportunity of hearing shall be given when a request is made in writing by the person who is charged with tax or penalty or where any adverse decision is contemplated. 9. In the instant case, a notice for personal hearing, dated 13.10.2020, was issued to the petitioner. But on that day, the Assistant Commissioner directed the petitioner h....