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GST - Highlights / Catch Notes

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Violation of principles of natural justice - In the absence of ...


Right to Personal Hearing Upheld: CGST Act Requires Adjudicating Officer to Provide Hearing Opportunity.

December 12, 2023

Case Laws     GST     HC

Violation of principles of natural justice - In the absence of the petitioner waiving its right of a personal hearing, the provisions of Section 75(4) of the CGST Act were squarely applicable and accordingly, an obligation was cast on the adjudicating officer to grant an opportunity of hearing to the petitioner. - HC

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