2026 (7) TMI 1746

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....>HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Mr. M V J K KUMAR Counsel for the Respondent(S) : Gp For Commercial Tax ORDER PER HON'BLE SRI JUSTICE NINALA JAYASURYA: Heard Mr. S. Sameer, Advocate representing learned counsel for the petitioner, who appeared through online. Also heard learned Government Pleader appearin....

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.... that mere uploading of notices in the portal would not be sufficient and in the present case, even the petitioner did not receive any alert Notification either in respect of the Show Cause Notice or the Assessment Order passed pursuant thereto. Incidentally, he also urges that mandatory requirements of Section 75 (4) of Central Goods and Services Tax, 2017 (for short 'the CGST Act') was not compl....

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.... impugned order, no further notice of personal hearing more particularly, with reference to Section 75 (4) of the CGST Act was issued to the petitioner. 7. This Court has considered the submissions made and perused the material on record. 8. At the outset, in view of the specific submission made by the learned Government Pleader, this Court deems it not necessary to examine various contentio....

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....sion is contemplated against such person. Second limb of the provision is explicit and mandates that even in the absence of a request for personal hearing by the concerned person chargeable with tax or penalty, an opportunity of hearing shall be afforded in the event, any adverse decision is sought to be taken against such person........." 10. In view of the above stated legal position, the imp....