Right to Personal Hearing Upheld: CGST Act Requires Adjudicating Officer to Provide Hearing Opportunity.

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....Violation of principles of natural justice - In the absence of the petitioner waiving its right of a personal hearing, the provisions of Section 75(4) of the CGST Act were squarely applicable and accordingly, an obligation was cast on the adjudicating officer to grant an opportunity of hearing to the petitioner. - HC....