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- Whether personal hearing is mandatory if assessee selects 'No' for availing it ?
Whether personal hearing is mandatory if assessee selects 'No' for availing it ?
TRT-2026-1267
Issue Favourable to Tax Payer ?:- yes
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.....
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