2024 (6) TMI 1159

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.... For Petitioner : Mr. P.V. Sudakar Mr. G. Subramanian For the Respondent : Mrs. K. Vasanthamala, Govt. Adv. (T) ORDER PER An order dated 29.12.2023 imposing liability for cess along with penalty thereon is challenged in this writ petition on the ground of not provided a personal hearing to the petitioner. The petitioner states that the liability is limited to cess payable under the Goo....

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....sal of the impugned order, it is evident that such order was preceded both by an intimation and a show cause notice. In reply to such show cause notice, the petitioner replied by submitting details of purchases made by him and outward supplies made by him. It is also clear from the impugned order that a personal hearing was not offered to the petitioner because the petitioner did not opt for the s....