2025 (1) TMI 1071

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....For the Appellant : K Uma For the Respondent : GP For Commercial Tax ORDER The Court made the following Common Order: (per Hon'ble Sri Justice R. Raghunandan Rao) As the petitioner is the same and the issues raised in these three writ petitions are also same, they are being disposed of, by way of this common order. 2. The petitioner, who is registered under the GST Act was served....

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....ing an opportunity of personal hearing, as required under Section 75(4) of the GST/CGST Acts, has proceeded to pass the aforesaid impugned assessment orders. 4. The learned Government Pleader for Commercial Taxes, on instructions, submits that notice for personal hearing had been given. However, the details of the same were not incorporated in the assessment orders. 5. To obviate any further....