2024 (10) TMI 1525

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....Prabakar For the Respondent: Mr. T.N.C.Kaushik, AGP (T) ORDER An assessment order dated 19.12.2023 is challenged primarily on the ground that a personal hearing was not provided by the petitioner. 2. The petitioner is engaged in the business of manufacture of weighing machinery and accessories. Upon the petitioner filing returns in respect of the assessment period 2017-18, the responde....

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....ed Additional Government Pleader, accepts notice for the respondent. He points out that the impugned order takes into account the petitioner's reply in respect of each defect dealt with therein. 5. As per sub-section (4) of Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017, a personal hearing is mandatory either if requested for or if an order adverse to the tax payer is propose....