https://www.taxtmi.com/highlights?id=74500 Demand u/s 74 - violation of principles of natural justice - The High court noted that Section 75(4) of the CGST Act mandates that an opportunity for hearing must be granted either when a specific request is received in writing from a person chargeable with tax or when any adverse decision is contemplated against such a person. The court found that even if the petitioners did not specifically request a personal hearing, they were entitled to one since an adverse decision was contemplated against them. en-us Tue, 30 Jan 2024 08:52:24 +0530 Tue, 30 Jan 2024 08:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74500 Demand u/s 74 - violation of principles of natural justice - The High court noted that Section 75(4) of the CGST Act mandates that an opportunity for hearing must be granted either when a specific request is received in writing from a person chargeable with tax or when any adverse decision is contemplated against such a person. The court found that even if the petitioners did not specifically request a personal hearing, they were entitled to one since an adverse decision was contemplated against them. Highlights GST Tue, 30 Jan 2024 08:52:24 +0530 https://www.taxtmi.com/highlights?id=74500