2020 (8) TMI 922

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.... 7622, 7624 and 7625 of 2020 - -<br>GST<br>The Honourable Mr. Justice G.R. Swaminathan For the Petitioner : Mr. Hari Radhakrishnan. For the Respondent : Mrs. J. Padmavathi Devi Special Government Pleader. COMMON ORDER Heard the learned counsel appearing for the writ petitioners and the learned Special Government Pleader appearing for the respondents. I also heard the respondents officers also ....

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....of the above provision shows that after the explanation is received from the writ petitioners, the authority must apply their mind and if they contemplate an adverse decision, then they must provide an opportunity of hearing. Therefore, issuing a personal hearing notice even prior to the receipt of the explanation cannot be said to be compliance of the aforesaid statutory requirements. That stage ....