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GOLDEN HOMES PRIVATE LIMITED vs. STATE TAX OFFICER- I AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
N.murali
Res. Counsel
R.swarnavel

Petitioner / Applicant

GOLDEN HOMES PRIVATE LIMITED
Respondent STATE TAX OFFICER- I AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Mar 8, 2021
Order No.

Writ Petition Nos.2049 & 2050 of 2021 And WMP.Nos.2321 & 2322 of 2021

Citation

2021(3) TAXREPLY 4048
Original Order
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ORDER

COMMON ORDER Heard Mr.N.Murali, learned counsel for the petitioner and Mr.R.Swarnavel, learned Government Advocate for the respondents. 2.Though the impugned orders dated 28.11.2020 and 21.11.2020 passed by the first respondent in terms of the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (in short 'Act') have been challenged on various grounds, the sole ground that is urged before me is the lack of opportunity extended to the petitioner prior to passing of the orders as the petitioner has not been heard in person. 3.Considering the issue of whether personal hearing has to be granted prior to finalization of proceedings in terms of Section 73, I have in WP.No.13652 of 2020 held that Section 74(5) mandated a personal hearing to be granted in all matters prior to finalization of assessments. In light of the admitted position that the petitioner has not been granted a personal hearing prior to finalization of the impugned proceedings, the impugned or....

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