https://www.taxtmi.com/highlights?id=74646 Violation of principles of natural justice - no opportunity of personal hearing granted - High court highlighted the provision u/s 75(4) of the CGST/MGST Act, which mandates an opportunity for a hearing to be granted either upon request from the person chargeable with tax or penalty or in cases where an adverse decision is contemplated against such a person. The court found that even though the petitioner did not request a personal hearing, the authority was obligated to offer one before making an adverse decision. en-us Mon, 05 Feb 2024 19:43:21 +0530 Mon, 05 Feb 2024 19:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74646 Violation of principles of natural justice - no opportunity of personal hearing granted - High court highlighted the provision u/s 75(4) of the CGST/MGST Act, which mandates an opportunity for a hearing to be granted either upon request from the person chargeable with tax or penalty or in cases where an adverse decision is contemplated against such a person. The court found that even though the petitioner did not request a personal hearing, the authority was obligated to offer one before making an adverse decision. Highlights GST Mon, 05 Feb 2024 19:43:21 +0530 https://www.taxtmi.com/highlights?id=74646