The HC held that the provisions of Section 75(4) of the GST Act mandating opportunity of hearing are...

The HC held that the provisions of Section 75(4) of the GST Act mandating opportunity of hearing are mandatory. Allowing the petition, the HC concluded that due to violation of principles of natural justice by non-grant of opportunity of hearing, the order was unsustainable despite dismissal of appeal by the petitioner being time-barred. .....

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