2024 (9) TMI 1139

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....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 notice was replied to on 25.11.2023 by pro....

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....titioner 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 reply dated 25.11.2023, the petitioner expres....