2023 (2) TMI 652

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....hya Reddy For the Respondents : Mr.TNC Kaushik Additional Government Pleader ORDER The petitioner has challenged the impugned orders, all dated 25.10.2022, passed by the respondent under the Tamil Nadu Goods and Services Act, 2017 (Hereinafter referred to as TNGST Act, 2017) on the ground of violation of principles of natural justice. 2. The petitioner has raised the following contenti....

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....ve replies. 4. The defects pointed out by the respondent in the impugned show cause notices have been clarified by the petitioner in their replies. However, in the impugned assessment order, no reasons have been given by the respondent for rejecting the petitioner's replies wherein they have categorically stated that there is no mismatch for which they have also substantiated through docume....

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....de an opportunity of hearing. Learned Single Judge has also observed that issuing a personal hearing notice even prior to the receipt of the explanation from the petitioner cannot be said to be in compliance of Section 75 (4) of the TNGST Act, 2017. Section 75 (4) of the TNGST Act, 2017 reads as follows: " 75(4) An opportunity of hearing shall be granted where a request is received in wri....

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....ill have to be granted and not before a reply is received from the petitioner, that too when the reply has been duly acknowledged in the impugned orders. 9. In the result, the impugned assessment orders all dated 25.10.2022 are hereby quashed and the matters are remanded back to the respondent for fresh consideration on merits and in accordance with law. The respondent shall pass final orders w....