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R.J.S. STEELS PRIVATE LIMITED vs. THE STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
Aparna Nandakumar
Res. Counsel
Amirta Poonkodi Dinakaran

Petitioner / Applicant

R.J.S. STEELS PRIVATE LIMITED

Respondent THE STATE TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Sep 27, 2024
Order No.

WP. No. 28350 of 2024 and W. M. P. Nos. 30910 and 30911 of 2024

Citation

2024(9) TAXREPLY 11696
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ORDER

ORDER The present Writ Petition has been filed for issuance of a Writ of Certiorari, to call for the records of the impugned order in GSTIN:33AAHCR8631C1ZK/2018-2019 dated 31.05.2024 under Section 74 of the CGST/TNGST Act, 2017 for the financial year 2018-19 on the file of the first respondent and quash the same. 2. The learned counsel for the petitioner would submit that after issuing show cause notice dated 05.03.2024 by the first respondent, the petitioner filed reply on 18.05.2024. Without affording an opportunity of personal hearing to the petitioner, the impugned order came to be passed on 31.05.2024. If the respondents are intended to take any action and pass the impugned order against the petitioner, it is mandatory to issue notice of personal hearing nor provide an opportunity of personal hearing under Section 75(4) of the GST Act. Therefore, he submitted that the impugned order is in violation of Section 75(4) of the GST Act. He further submitted that the petitione....

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