Under Section 75(4) of the Act, an opportunity of hearing shall be granted on the request made by the assessee or where any adverse decision is contemplated against such person: Madras HC 

Under Section 75(4) of the Act, an opportunity of hearing shall be granted on the request made by the assessee or where any adverse decision is contemplated against such person: Madras HC 

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Under Section 75(4) of the Act, an opportunity of hearing shall be granted on the request made by the assessee or where any adverse decision is contemplated against such person: Madras HC 

Madras HC  has recently held that under Section 75(4) of the Act, an opportunity of hearing shall be granted on the request made by the assessee or where any adverse decision is contemplated against such person: 
Let us have a short overview of the case:
MADRAS HIGH COURT
M/S. BRIGHT STEELS, VERSUS THE STATE TAX OFFICER, INSPECTION CELL-II, TRICHY.
W.A(MD)Nos.1902, 1903, 1904 & 1905 of 2021 and C.M.P(MD)Nos.8413, 8414, 8415 & 8416 of 2021
Short Overview of the case:
The issue was regarding the Validity of assessment order & Violation of principles of natural justice.
It was contention of the appellant is that they were not given an opportunity of personal hearing – Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017
The respondent had scrupulously followed Section 75(4) of the GST Act and it was only the appellant who chose not to avail the opportunities granted by the respondent for the personal hearing as mandated u/s75(4) of the Tamil Nadu GST Act.
Further, it is also clear that absolutely there is no violation of principles of natural justice, as contended by the learned counsel for the appellant.
The court held as under:
Under Section 75(4) of the Act, it has been mandated that an opportunity of hearing shall be granted on the request made by the assessee or where any adverse decision is contemplated against such person
In the case on hand, it cannot be disputed that a notice of personal hearing was given to the appellant, fixing the personal hearing on 04.12.2020.
However, on 04.12.2020, neither objections had been filed nor the appellant appeared in person for the personal hearing, therefore, subsequent notice was issued on 05.12.2020, where, again the appellant was invited by the office of the respondent to file their objection and also requested them to appear before the respondent office for personal hearing on 14.12.2020.
The respondent had scrupulously followed Section 75(4) of the Act and it was only the appellant who chose not to avail the opportunities granted by the respondent for the personal hearing as mandated under Section 75(4) of the Act.
Further, it is also clear that absolutely there is no violation of principles of natural justice, as contended by the learned counsel for the appellant.
The learned Single Judge, taking into consideration all these aspects, rightly dismissed the Writ Petitions.
There are no ground to interfere with the orders passed by the learned Single Judge – appeal dismissed.

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