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AAKANKSHA DISTRIBUTORS PRIVATE LIMITED vs. ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

M.SUNDAR
Pet. Counsel
Adithya Reddy
Res. Counsel
Amirta Dinakaran

Petitioner / Applicant

AAKANKSHA DISTRIBUTORS PRIVATE LIMITED
Respondent ASSISTANT COMMISSIONER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Oct 29, 2021
Order No.

W.P.Nos.22507 & 22512 of 2021 And W.M.P.Nos.23730 & 23732 of 2021

Citation

2021(10) TAXREPLY 4817
Original Order
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ORDER

In the captioned writ petitions, a summary of order dated 15.04.2021 bearing reference No.ZD3304210013356 made under Section 73 of 'Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017)' [hereinafter 'TN-GST Act' for the sake of convenience and clarity] and subsequent intimation dated 12.08.2021 bearing reference GSTIN 33AACCA5297L1ZF/2017-18 made under Section 161 of TNGST Act have been called in question. To be noted, these two orders shall be collectively referred to as 'impugned orders' for the sake of convenience and clarity. 2. Short point is whether personal hearing was afforded to writ petitioner in accordance with sub-section (4) of Section 75 of TN-GST Act which reads as follows: 'Section 75. General provisions relating to determination of tax- (1).......... (2)......... (3) ........ (4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax ....

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