Shyam Granites and Marbles Vs Assistant Commissioner (ST) (FAC)
Date: February 13, 2023
Subject Matter
Issuing a personal hearing notice even prior to the receipt of the explanation is not in compliance of Section 75 (4)
Summary
Only after a reply is sent by the assessee, the Authority can apply its mind and if they contemplate an adverse decision they must provide an opportunity of hearing. Issuing a personal hearing notice even prior to the receipt of the explanation from…
The petitioner has challenged the impugned orders, all dated 25.10.2022, passed by the respondent under the Tamil Nadu Goods and Services Act, 2017 (Hereinafter referred to as TNGST Act, 2017) on the ground of violation of principles of natural justice. 2. The petitioner has raised the following contentions: a) They are non-speaking orders; b) Eventhough, personal hearing was afforded, the s…