2023 (9) TMI 995

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..... ar for a personal hearing - HELD THAT:- Section 75(4) of the CGST Act, 2017 deals with the General Provisions Relating to Determination of Tax . It is mentioned therein that, an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. The Court is inclined to qua .....

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..... 22 issued under Rule 142(1) of the CGST Rules, 2017. The said notice has called upon the petitioner to reply by 07.12.2022. It has however not given any specific date for the petitioner to appear for a personal hearing. Thus, the petitioner has not participated in proceeding. The impugned order is also not a detailed order. 5. Section 75(4) of the CGST Act, 2017 deals with the General Provisions R .....

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