2024 (9) TMI 1139

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....ent: Mr.V.Prashanth Kiran GA (T) ORDER An order dated 30.12.2023 is assailed inter alia on the ground that a personal hearing was not provided to the petitioner. 2. As a registered person under applicable GST enactments, the petitioner had filed returns for the assessment period 2017-18. In relation there to, the petitioner received a show cause notice dated 25.09.2023. Such show cause no....

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.... the tax demand was confirmed because the petitioner failed to submit supporting documents in respect of the explanation provided in the reply. 5. Sub-section (4) of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017 imposes the obligation of providing a personal hearing either when requested for or when an order adverse to the tax payer is proposed to be issued. In this case, in the....