2025 (6) TMI 743

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....t the Assessing Officer has passed the order of assessment in violation of the provisions of sub-section (4) of Section 75 of the Central Goods and Services Tax Act, 2017 (for short "CGST Act"). Section 75 of the CGST Act deals with the general provisions relating to determination of tax, and the procedure that is required to be adopted by the Assessing Authority, while completing the process of assessment. One such pre-requisite is that the Assessing Authority is required to afford an opportunity of personal hearing, where it is requested by the Assessee in writing, or where any adverse decision is contemplated against such person, meaning thereby that the Assessing Authority is required to comply with the mandate of sub-section (4) of Sec....

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.... Taylor v. Taylor [(1876) 1 Ch D 426]; Nazir Ahmad v. King-Emperor [AIR 1936 PC 253 (2) : 63 IA 372 : (1936) 37 Cri LJ 897] and ending with Chettiam Veettil Ammadv. Taluk Land Board [(1980) 1 SCC 499 : AIR 1979 SC 1573 : (1979) 3 SCR 839], laying down hitherto uncontroverted legal principle that where a statute requires to do a certain thing in a certain way, the thing must be done in that way or not at all. Other methods of performance are necessarily forbidden." 83. In Sharif-ud-Din v. Abdul Gani Lone, (1980) 1 SCC 403, the Supreme Court held as follows: "9... In order to find out the true character of the legislation, the court has to ascertain the object which the provision of law in question has to subserve and its de....