Madras high court while remitting the problem back to the adjudicating council held that the personal hearing to the assesses should be before the refusal of GST enrollment.
The applicant is the owner of the Tvl. Vectra Computer Solutions has enrolled themselves when the help commissioner files him. The applicant furnishes the returns beneath the Tamil Nadu Value Added Tax Act, 2006 and subsequently, under the GST regime as well. The applicant’s enrollment was refused on 6/09/2018 upon the basis of the furnishing of the returns. They refused the applicant enrollment on 6/09/2018 upon the basis of non-filing of the returns. The applicant clears the issues. The applicant also remitted the
GST dues 
The applicant takes notice where some issues have been shown. These issues include the sale and buy omission or errors. They also urged it to levy taxes upon the service charges filed and discount filed. Towards the causes best known to the applicant, no answer was furnished. Thus the impugned order is passed on the levying taxes and penalty on the applicant.
The petitioner has shown Section 75(4) of the Central Goods and Service Tax Act, 2017 which said that a hearing will be given in which the request is prompt in writing from the individual regarding the individual.
Justice G.R.Swaminathan said that it is not written anywhere in the notice that the personal hearing has been afforded to the applicant in it. In the impugned order, it is not mentioned that these opportunities were afforded to the applicant.
The court remitted the case to the file of the state tax officer to pass the new order under the statute.
