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SRI KANNIGA PARAMESWARI MODERN RICE MILL vs. THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Adithya Reddy
Res. Counsel
Anr.jayaprathap

Petitioner / Applicant

SRI KANNIGA PARAMESWARI MODERN RICE MILL
Respondent THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Mar 11, 2021
Order No.

W.P. Nos.6200, 6207, 6211, 6214 of 2021 and WMP Nos.6822, 6826, 6827, 6828

Citation

2021(3) TAXREPLY 4006
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ORDER

Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the respondent and is armed with instructions to proceed in the matter. Hence, by consent expressed by both parties, these Writ Petitions are disposed finally even at the stage of admission. 2. The challenge is to four orders of assessment, all dated 09.02.2021, for the periods 2017-18 to 2020-21, passed in terms of the Tamil Nadu Goods and Service Tax Act, 2017 (in short 'TNGST Act'). Admittedly, personal hearing has not been granted to the petitioner prior to passing of the impugned orders and it is contrary to the provisions of Section 74(5) of the TNGST Act, which mandates that an opportunity of personal hearing shall be granted in all cases where a specific request is received or where the Officer contemplates adverse decision against the assessee. 3. I reiterate my opinion expressed to this effect in order dated 19.01.2021 passed in W.P.No.13652 of 2020 and set aside the impugned orders on the g....

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