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2022 (2) TMI 350 - HC - GSTViolation of the principles of natural Justice - impugned assessment order creating demand of tax, interest and penalty, has been passed without affording opportunity of hearing - Section 75(4) of the Central Goods and Services Tax, 2017/ U.P. Goods and Services Tax, 2017 - HELD THAT:- From perusal of Section 75(4) of the Act, it is evident that opportunity of hearing has to be granted by authorities under the Act where either a request is received from the person chargeable with tax or penalty for opportunity of hearing or where any adverse decision is contemplated against such person. Thus, it prima facie, appears that where an adverse decision is contemplated against the person, such a person even need not to request for opportunity of hearing and it appears to be mandatory for the authority concerned to afford opportunity of hearing before passing an order adverse to such person. From perusal of the impugned order, it, prima facie, appears that the provisions of Section 75(4) of the Act, have not been complied with. Section 75(4) is reiteration of principles of natural justice. Put up as a fresh case before the appropriate bench on 11.02.2022, along with records of Writ Tax No.1037 of 2021.
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