https://www.taxtmi.com/caselaws?id=446548 The Madras HC set aside a GST assessment order passed under Section 75(4) of the CGST Act, 2017 for violating principles of natural justice. The court found that the tax authority failed to provide the petitioner with a personal hearing opportunity despite the statutory mandate and the petitioner's specific request in their reply to the show cause notice. The HC emphasized that Section 75(4) requires authorities to provide personal hearing opportunities when contemplating adverse decisions against assessees, regardless of whether requested. The court noted this violation could not be rectified and would cause revenue loss to the department, leading to the petition being allowed. en-us Thu, 23 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446548 The Madras HC set aside a GST assessment order passed under Section 75(4) of the CGST Act, 2017 for violating principles of natural justice. The court found that the tax authority failed to provide the petitioner with a personal hearing opportunity despite the statutory mandate and the petitioner's specific request in their reply to the show cause notice. The HC emphasized that Section 75(4) requires authorities to provide personal hearing opportunities when contemplating adverse decisions against assessees, regardless of whether requested. The court noted this violation could not be rectified and would cause revenue loss to the department, leading to the petition being allowed. Case-Laws GST Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446548