2024 (9) TMI 991

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....Mr. D. Vijayakumar For the Respondent: Mr. V. Prashanth Kiran, Government Advocate (Tax) COMMON ORDER Assessment orders dated 13.12.2023 are assailed on the ground that the petitioner was not provided a personal hearing. 2. The petitioner is a registered person under applicable GST enactments. Upon receipt of the show cause notice dated 23.08.2023, the petitioner submitted replies date....

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....its that the intimation was issued to the petitioner on 16.06.2023. Therefore, from the date of intimation, he submits that about six months' time was available to the petitioner to produce all relevant documents in respect of all defects referred to both in the intimation and show cause notice. He further submits that the petitioner was offered a personal hearing on 14.09.2023. Therefore, lea....

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....ub-section (4) of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017. 7. For reasons set out above, the orders impugned here in are quashed and the matters are remanded for reconsideration. The petitioner is permitted to submit relevant documents in support of the reply to the show cause notice within 15 days from the date of receipt of a copy of this order. Upon receipt thereof, the....