Personal Hearing under GST
Sir.
1. For cases covered under section 62 (Assessment of non-filers of returns) opportunity of personal hearing to be provided or not?
2. Timelimit has been amended to 60 days from 30 days and further period of 60 days allowed by the Finance Act 2023 is it notified? kindly help
Debate on necessity of personal hearings in GST assessments under Section 62; highlights natural justice concerns and extended filing deadlines. A discussion on a forum centered around the necessity of personal hearings in GST assessments under Section 62, which deals with non-filers of returns. Participants debated whether personal hearings are required, citing a Telangana High Court ruling that deemed the Department's assessment method arbitrary without a hearing. It was emphasized that personal hearings are crucial for ensuring natural justice, even if the taxpayer does not request one. Additionally, the Finance Act 2023 extended the time limit for filing returns from 30 to 60 days, effective from October 1, 2023. (AI Summary)
Goods and Services Tax - GST
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