https://www.taxtmi.com/article/detailed?id=13031 The court determined that an opportunity of hearing under the tax-determination procedure must be a personal hearing when requested or when an adverse decision is contemplated, reasoning that the omitted word was inadvertent and that statutory sections must be read together to avoid rendering provisions otiose; ambiguity is resolved in favour of the taxpayer and the court may supply a causus omissus. Where a personal hearing was requested but not granted, the matter must be remitted to the proper officer to grant that personal hearing before any further order is passed. en-us Fri, 18 Oct 2024 10:41:47 +0530 Fri, 18 Oct 2024 10:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13031 The court determined that an opportunity of hearing under the tax-determination procedure must be a personal hearing when requested or when an adverse decision is contemplated, reasoning that the omitted word was inadvertent and that statutory sections must be read together to avoid rendering provisions otiose; ambiguity is resolved in favour of the taxpayer and the court may supply a causus omissus. Where a personal hearing was requested but not granted, the matter must be remitted to the proper officer to grant that personal hearing before any further order is passed. Articles Goods and Services Tax - GST Fri, 18 Oct 2024 10:41:47 +0530 https://www.taxtmi.com/article/detailed?id=13031