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M/S. M.R. HITECH ENGINEERS (P) LTD. vs. THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

G.R.SWAMINATHAN
Pet. Counsel
Radhika Chandra Sehar
Res. Counsel
J.padmavathi Devi

Petitioner / Applicant

M/S. M.R. HITECH ENGINEERS (P) LTD.
Respondent THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Jul 15, 2020
Order No.

W.P.(MD)Nos.7589, 7590 and 7591 of 2020 And W.M.P.(MD)Nos.7079, 7080, 7081, 7082, 7083 and 7084 of 2020

Citation

2020(7) TAXREPLY 2774
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ORDER

Heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondent. 2.The issue in all the three writ petitions is one and the same though the assessment years are different. Though very many grounds have been taken by the learned counsel appearing for the petitioner in the affidavit filed in support of the writ petitions, I am of the view that these writ petition can be disposed of on a short ground. 3.The petitioner's counsel draws my attention to Section 75(4) of Tamil Nadu Goods and Service Tax Act, 2017, which reads as follows: “An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.” 4.I posed a specific question to the learned Special Government Pleader as to whether specific opportunity of personal hearing by mentioning the date was given. It is ....

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