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SRI GAYATHRI AGENCIES vs. THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
R.senniappan
Res. Counsel
V.prasanth Kiran

Petitioner / Applicant

SRI GAYATHRI AGENCIES
Respondent THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Mar 1, 2023
Order No.

W.P.No.5750 of 2023 and W.M.P. No.5747 of 2023

Citation

2023(3) TAXREPLY 7113
Original Order
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ORDER

ORDER This writ petition has been filed, challenging the assessment order dated 31.10.2022 passed in respect of the assessment year 2017-18 under the GST Act 2017. 2.The petitioner has challenged the impugned assessment order on the ground of violation of principles of natural justice as the petitioner was not granted personal hearing in the impugned assessment proceedings. Section 75(4) of the GST Act 2017 mandates personal hearing to be given to the assessee if any adverse decision is taken against the assessee in the assessment proceedings. 3.Admittedly, in the impugned assessment order, an adverse decision has been taken against the petitioner, which is the subject matter of challenge in this writ petition. 4.On the last hearing date, this Court directed the learned Government Advocate appearing for the respondent to get instructions as to whether personal hearing was granted to the petitioner in respect of the impugned proceedings, pertaining to the assessment y....

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