Held - Relying on Section 75(4) of the U.P. GST Act, 2017 (hereinafter referred to as the 'Act') as interpreted by a coordinate bench of this Court in Bharat Mint & Allied Chemicals Vs. Commissioner Commerical Tax & 2 Ors., (2022) 48 VLJ 325, it has been then asserted, the Assessing Authority was bound to afford opportunity of personal hearing to the petitioner before he may have passe.....

Held - Section 75(4) of the Tamil Nadu State Goods and Services Tax Act, 2017 mandates that a personal hearing be given either if such hearing is requested for or if an order adverse to the assessee is proposed to be issued. In the case at hand, by reply dated 24.10.2023, the petitioner expressly requested for a personal hearing. Such personal hearing was not granted. As pointed out by learned counsel for the petitioner, sev.....

Held - We find ourselves in complete agreement with the view taken by the coordinate bench in Bharat Mint & Allied Chemicals (supra). Once it has been laid down by way of a principle of law that a person/assessee is not required to request for "opportunity of personal hearing" and it remained mandatory upon the Assessing Authority to afford such opportunity before passing an adverse order, the .....