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BRIGHT STEELS vs. THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

M. DURAISWAMY
K.MURALI SHANKAR
Pet. Counsel
P.v. Sudhakar
Res. Counsel
P. Thilak Kumar

Petitioner / Applicant

BRIGHT STEELS
Respondent THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Oct 6, 2021
Order No.

W.A(MD)Nos.1902, 1903, 1904 & 1905 of 2021 and C.M.P(MD)Nos.8413, 8414, 8415 & 8416 of 2021

Citation

2021(10) TAXREPLY 4756
Original Order
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ORDER

Challenging the common order passed in W.P(MD)Nos.14395, 14396, 14397 & 14398 of 2021, dated 13.08.2021, the petitioner in the Writ Petitions have filed the above Writ Appeals. 2. The appellant filed the Writ Petitions to issue Writs of Certiorari, to call for the records of the respondent, dated 05.02.2021 in respect of the assessment orders and to quash the same. 3. The only contention of the appellant is that they were not given an opportunity of personal hearing, which is mandated under Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. 4. Under Section 75(4) of the Act, it has been mandated that an opportunity of hearing shall be granted on the request made by the assessee or where any adverse decision is contemplated against such person.   5. In the case on hand, it cannot be disputed that a notice of personal hearing was given to the appellant, fixing the personal hearing on 04.12.2020. However, on 04.12.2020, neither objections had bee....

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