https://www.taxtmi.com/caselaws?id=448406 The HC examined a GST notice under Section 73 of the Chhattisgarh GST Act, focusing on procedural deficiencies in personal hearing requirements. The court found the original notice lacking specific hearing details and directed revenue authorities to provide a proper opportunity for personal hearing as mandated by Section 75(4), ensuring the petitioner's right to be heard is respected before tax determination. en-us Tue, 07 Nov 2023 00:00:00 +0530 Fri, 25 Apr 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448406 The HC examined a GST notice under Section 73 of the Chhattisgarh GST Act, focusing on procedural deficiencies in personal hearing requirements. The court found the original notice lacking specific hearing details and directed revenue authorities to provide a proper opportunity for personal hearing as mandated by Section 75(4), ensuring the petitioner's right to be heard is respected before tax determination. Case-Laws GST Tue, 07 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448406