Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
Section 75(4) of the GST Act was treated as a mandatory requirement for granting personal hearing before passing an adverse order, and the taxpayer's selection of "No" in the reply form did not override that statutory obligation. The adverse order was therefore unsustainable for breach of audi alteram partem and natural justice. The order was quashed and the matter remanded for fresh adjudication after affording a hearing within the time fixed by the Court.
Section 75(4) of the GST Act was treated as a mandatory requirement for granting personal hearing before passing an adverse order, and the taxpayer's selection of "No" in the reply form did not override that statutory obligation. The adverse order was therefore unsustainable for breach of audi alteram partem and natural justice. The order was quashed and the matter remanded for fresh adjudication after affording a hearing within the time fixed by the Court.
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