The case pertains to a violation of the principles of natural justice, wherein the petitioner's right to...

The case pertains to a violation of the principles of natural justice, wherein the petitioner's right to an opportunity for personal hearing, as provided under the law, was violated. The court held that Section 75 of the RGST Act/CGST Act contains provisions related to tax determination. Sub-section (2) states that if an Appellate Authority, Tribunal, or Court concludes that the notice issued u/s 74(1) is unsustainable due to non-establishment of fraud, willful misstatement, or suppression of facts to evade tax, the proper officer shall determine the tax payable as if the notice was issued u/s 73(1). The respondents admitted that although they intended to grant an opportunity for personal hearing and uploaded notices, the petitioner claimed..... .....

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