Granting third personal hearing mandatory when specifically sought: Madras HC

Tvl. Bharath Transports Vs State Tax Officer-2 (Inspection) (Madras High Court) Madras High Court held that granting third hearing mandatory when petitioner has specifically sought for the same. Order set aside and matter remanded back since third hearing not granted. Facts- The primordial contention of the petitioner is that pursuant to the Form GST DRC-01 notice dated 21.05.2024, the petitioner had filed his reply in the portal and thereafter, hearings were given on 02.07.2024 and 12.07.2024. The petitioner had filed a detailed reply on 02.07.2024 manually and on 12.07.2024, had sought furth...