2024 (5) TMI 1248

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..... giving the petitioners an opportunity of hearing as required under Section 75(4) of the said Act of 2017 - HELD THAT:- Section 75(4) of the said Act mandates that an opportunity of hearing shall be given where a request is received in writing, to the person chargeable with tax or penalty or where any adverse decision is contemplated against such person. The petitioners, therefore, are entitled to .....

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..... r referred to as the said Act of 2017 in short) has determined the amount of tax, interest and penalty due from the petitioners. 2. The petitioners are challenging the said order mainly on the ground that the order impugned was passed without giving the petitioners an opportunity of hearing as required under Section 75(4) of the said Act of 2017. 3. Mr. Agarwal, learned Counsel for the State respo .....

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