2025 (8) TMI 1051

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....e Petitioner : Mrs.Aparna Nandakumar For the Respondent : Mr.V.Prashanth Kiran Government Advocate (T) ORDER Heard Mrs.Aparna Nandakumar learned counsel appearing for the petitioner and Mr.V.Prashanth Kiran, learned Government Advocate (T) who takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. ....

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....n opportunity of hearing to the assessee before passing any adverse order; that in the present case, no such opportunity was granted to the petitioner before confirming the demand made in the show cause notice, therefore, the impugned order is not only against the provisions contemplated under the Section 75 (4) of CGST Act but also suffers from violation of principles of natural justice, as the p....

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....iled reply dated 24.02.2025 in Form GST DRC-06, however, the respondent, without affording any opportunity of personal hearing to the petitioner, passed the impugned order, thereby, confirming the proposals contained in the show cause notice. 6.1 In terms of Section 75 (4) of the CGST Act, it is mandatory on the part of the respondent to provide an opportunity of hearing to the assessee before ....