Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
The impugned order violated principles of natural justice by failing to provide an opportunity of hearing to the Petitioner, despite a written request, contravening Section 75(4) of the MGST Act. The order was made without adhering to the statutory requirement of granting a hearing where an adverse decision is contemplated against the person chargeable with tax or penalty. Coordinate Benches in similar cases have set aside orders that disregarded Section 75(4)'s mandate of hearing the petitioners. Consequently, the impugned order dated 17 January 2024 and the subsequent recovery notice dated 6 September 2024 were quashed, and the petition was disposed of.
Note: It is a system-generated summary and is for quick reference only.