https://www.taxtmi.com/circulars?id=71849 Natural justice in GST scrutiny and adjudication requires an opportunity of personal hearing where a written request is made by the person chargeable with tax or penalty, or an adverse decision is contemplated. This applies to proceedings under sections 61, 73 and 74 of the OGST Act. Proper officers must provide a meaningful hearing before an adverse assessment and must activate the personal-hearing fields in the back-office portal to record the date, time and venue of hearing. en-us Mon, 11 Dec 2023 00:00:00 +0530 Sat, 31 Oct 2026 12:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71849 Natural justice in GST scrutiny and adjudication requires an opportunity of personal hearing where a written request is made by the person chargeable with tax or penalty, or an adverse decision is contemplated. This applies to proceedings under sections 61, 73 and 74 of the OGST Act. Proper officers must provide a meaningful hearing before an adverse assessment and must activate the personal-hearing fields in the back-office portal to record the date, time and venue of hearing. Circulars GST - States Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71849