Mr.D.Ravichander, learned Government Counsel takes notice on behalf of the respondents.

2. It is submitted that the notices and the orders communicated in terms of Section 169 (1) (c & d) of the Central Goods and Services Tax Act, 2017 are of no consequence, if order was passed in Violation of Principles of Natural Justice. Even if the provisions are silent for personal hearing, the Principles of Natural Justice mandate a personal hearing. It is further submitted that even otherwise, Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017 makes it clear that an opportunity of hearing shall be granted wherever a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.

3. That being the case, the impugned orders are liable to be quashed. These writ petitions are thus disposed at the time of admission considering the fact that the impugned orders dated 01.02.2021 and 12.12.2019 have been passed by the respondents against the petitioners without affording an opportunity of personal hearing to the petitioners. The case is thus remitted back to the respondents to pass appropriate orders after giving an opportunity of personal hearing to the petitioners in terms of Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. This exercise shall be carried out by the respondents within a period of forty five days from the date of receipt of a copy of this order.

4. These Writ Petitions stand disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.