2025 (7) TMI 1446

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....nts : Mrs. K. Vasanthamala, Government Advocate (T) ORDER This writ petition has been filed challenging the impugned order dated 12.08.2024 passed by the respondent. 2. Mrs.K.Vasanthamala, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, this main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for th....

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....forward with the present writ petition. 4. Further, he would submit that the respondent without considering the reply filed by the petitioner and without providing an opportunity of personal hearing, the respondent passed the impugned order dated 12.08.2024. Hence, he requests this Court to grant an opportunity to the petitioner to present their case before the respondent by setting aside the imp....

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....e impugned order dated 12.08.2024. 8. Further, it was contended by the petitioner that no opportunity of personal hearing was provided to them prior to the passing of impugned order. Normally, if the respondent is intend to pass any adverse order against the Assessee, under Section 75(4) of the GST Act, 2017, it is mandatory for them to provide an opportunity of personal hearing prior to the pass....