2024 (6) TMI 1309

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..... olation of principles of natural justice - petitioner was not provided a personal hearing - HELD THAT:- Under sub-section (4) of Section 75 of applicable GST enactments, a personal hearing is mandatory not only when requested for but when an order adverse to the tax payer is proposed to be issued. In all these cases, the tax proposals were confirmed without the petitioner being provided a personal .....

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..... ed a personal hearing. 2. The petitioner is engaged in the business of executing civil work contracts. Pursuant to an inspection of the petitioner's premises, show cause notice dated 07.07.2023 was issued to the petitioner. Such show cause notice was replied to on 07.08.2023 and 28.08.2023. Orders in original were issued on 19.09.2023. The petitioner filed rectification petitions in respect th .....

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..... earing and that the petitioner checked the box for no personal hearing. 5. Under sub-section (4) of Section 75 of applicable GST enactments, a personal hearing is mandatory not only when requested for but when an order adverse to the tax payer is proposed to be issued. In all these cases, the tax proposals were confirmed without the petitioner being provided a personal hearing. On account of the i .....

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