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The Calcutta High Court found a violation of principles of ...


Violation of natural justice occurred as petitioners were not given a hearing as required u/s 75(4) of GST Act 2017.

Case Laws     GST

May 28, 2024

The Calcutta High Court found a violation of principles of natural justice as the impugned order was passed without giving the petitioners an opportunity of hearing as required u/s 75(4) of the Act of 2017. Section 75(4) mandates a hearing when a request is made in writing or an adverse decision is contemplated. The court set aside the order and directed respondent no.1 to reconsider the show cause notice and reply after providing the petitioners with a hearing. The petition was disposed of accordingly.

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