Providing an Opportunity for a Personal Hearing is mandatory before issuing of Order

Last updated: 23 January 2024
Quick Summary
The Madras High Court has ruled that providing a personal hearing is a mandatory step before issuing an order under Section 75 of the Tamil Nadu Goods and Services Tax Act, 2017. In the case of A.H. Enterprises, an order was issued without this crucial opportunity, leading the court to quash the original order. The court has directed that a personal hearing must be granted and a reasoned order issued within four weeks.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of the A.H. Enterprises v. Deputy Commercial Tax Officer [Writ Petition No. 35894 of 2023 dated January 04, 2024] held that it is mandatory to provide the personal hearing under Section 75 of the Tamil Nadu Goods and Service Tax Act, 2017 ("the TNGST Act") before passing an Order.  

Citation :
Writ Petition No. 35894 of 2023 dated January 04, 2024

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Bimal Jain
Published in GST
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