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GST - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Opportunity of personal hearing is mandatory u/s 75(4) of the ...

GST

March 11, 2022

Opportunity of personal hearing is mandatory u/s 75(4) of the CGST/UPGST Act 2017 or not - where an adverse decision is contemplated against the person, such a person even need not to request for opportunity of personal hearing and it is mandatory for the authority concerned to afford opportunity of personal hearing before passing an order adverse to such person. - HC

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