TaxTMI 
TaxTMI 
2025 (6) TMI 1653
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....order passed by the respondent dated 12.03.2025 and to quash the same. 2. As the issue involved in these Writ Petitions and the parties are one and the same, all these Writ Petitions were taken up together and disposed of vide this Common Order. 3. For the sake of brevity and conciseness, the facts of the case is taken from W.P.No.15997 of 2025:- i) A show cause notice under Section 74 of the TNGST Act, 2017 was issued by the respondent dated 10.06.2024, which was followed by three reminder notices dated 08.07.2024, 30.08.2024 and 24.09.2024; that the petitioner filed a detailed reply. Thereafter, the impugned order dated 12.03.2025 has been passed on the ground that the reply is not acceptable and the defect is confirmed. ....
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....roceedings, in such case, no personal hearing opportunity is required, but, in case, the respondent intends to confirm the proposals contained in the show cause notice, in such case, the respondent is bound to provide an opportunity of personal hearing, in terms of Section 75 (4) of the TNGST/CGST Act,2017. 4.2 Therefore, the learned Senior Counsel contended that the impugned orders suffers not only from violation of principles of natural justice but also against the provisions contemplated under Section 75 (4) of the CGST Act, and therefore, prays for setting aside the impugned orders. 5. On an earlier occasion, when the Writ Petitions were entertained, i.e. on 02.06.2025, the learned Special Government Pleader for the respondent sou....
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....d learned Special Government Pleader for the respondent and perused the materials available on record. 9. The petitioner, viz., ''Gillette India Limited'' is engaged in the business of manufacturing and trading of various personal grooming and oral care products. The petitioner, being a registered assessee on the files of the respondent under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (for short, TNGST Act) has been filing monthly returns without any default. However, pursuant to an inspection conducted at the place of business of the petitioner's, the respondent issued DRC-01A notice, whereby, the petitioner was directed to file reply/objection within 15 days. However, the petitioner could not ....
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....itioner, the impugned orders suffer from violation of principles of natural justice. Further, the impugned orders has been passed against the provisions contemplated under Section 75 (4) of the TNGST Act, inasmuch as, in terms of Section 75 (4) of the TNGST Act, an opportunity of hearing has to be granted, where any adverse decision is contemplated against taxpayer (petitioner in this case). 9.3 However, taking into consideration of the submission made by the Special Government Pleader, whose averment/suggestion is to the effect that, ''the impugned order may be treated as show cause notice, to which, the petitioner may file an additional reply, based on which, appropriate decision would be taken by the respondent in accordance l....