2023 (9) TMI 1233

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 13128, 13129 and 13130 of 2023 - -<br>GST<br>Honourable Ms.Justice P.T.Asha For the Petitioner : Mr.R.Thiagarajan For the Respondent : Mr.D.Ghandiraj COMMON ORDER These writ petitions are filed challenging the impugned orders dated 06.02.2023, in and by which the petitioner has been directed to pay tax and penalty of varying amounts. 2. The main challenge to the impugned orders, ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....overnment Pleader appearing for the respondent. 6. A reading of the impugned orders does not imply the reasoning of the authority concerned. That apart, though adverse orders were being passed against the petitioner, no opportunity of personal hearing has been afforded to him, which is contemplated under Section 75(4) of the Central Goods and Services Act, 2017. Therefore, on this limited groun....