High Court Stresses Right to Personal Hearing in Tax Disputes under CGST Act Section 75 for Fair Procedure.

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....Determination of Tax - Prescribed procedure u/s 75 of CGST Act - Violation of principles of natural justice (audi alterem partem) - Seeing as the petitioners have specifically requested for an opportunity of personal hearing, it was incumbent upon the officer to have fix the matter for hearing, heard the petitioners and thereafter determined the tax payable. - HC....