2024 (11) TMI 599

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....e Mr.Justice Krishnan Ramasamy For the Petitioner : Mr. N.L. Rajah Senior Counsel for Mr. S. Ramamurthy For the Respondent : Mr. C. Harsha Raj Additional Government Pleader(Tax) ORDER The present Writ Petition has been filed for issuance of a Writ of Certiorari, to call for the records of the impugned order dated 26.04.2024 with the reference No.ZD330424209630U issued by the respondent....

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....o freezed. He further submitted that it is a cash credit account since the respondent has fixed the credit limit, whenever the amount is required, they can take the credit only for the purpose of business. Therefore, attachment order may be lifted and permit the petitioner to operate the cash credit account. Hence, he prayed for setting aside the impugned order and this Court may issue direction t....

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....ovided to the petitioner before the passing of assessment order. Admittedly, no such opportunity of personal hearing was provided to the petitioner. 6. The provision of Section 75(4) of the GST Act mandates that if an adverse order is going to be passed, it is mandatory to provide an opportunity of personal hearing to the Assessee. However, in the case on hand, though the impugned assessment or....

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....al reply by the petitioner, the respondent shall consider the same and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible. iv) Considering the fact that the impugned order itself has been set aside, this Court is of t....