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S. PARVATHY SANKARAN, S. VENKATESAN vs. THE SALES TAX OFFICER AND OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
Dhanamaduri
Res. Counsel
D.ravichander

Petitioner / Applicant

S. PARVATHY SANKARAN, S. VENKATESAN

Respondent THE SALES TAX OFFICER AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 12, 2021
Order No.

W.P.Nos.22582 & 22587 of 2021 And W.M.P.Nos.23809, 23812, 23816 & 23817 of 2021

Citation

2021(11) TAXREPLY 4872
Original Order
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ORDER

Mr.D.Ravichander, learned Government Counsel takes notice on behalf of the respondents. 2. It is submitted that the notices and the orders communicated in terms of Section 169 (1) (c & d) of the Central Goods and Services Tax Act, 2017 are of no consequence, if order was passed in Violation of Principles of Natural Justice. Even if the provisions are silent for personal hearing, the Principles of Natural Justice mandate a personal hearing. It is further submitted that even otherwise, Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017 makes it clear that an opportunity of hearing shall be granted wherever a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. 3. That being the case, the impugned orders are liable to be quashed. These writ petitions are thus disposed at the time of admission considering the fact that the impugned orders dated 01.02.2021 and 12.12.2019....

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