TMI BlogViolation of principles of natural justice - no opportunity of personal hearing granted - High court...Violation of principles of natural justice - no opportunity of personal hearing granted - High court highlighted the provision u/s 75(4) of the CGST/MGST Act, which mandates an opportunity for a hearing to be granted either upon request from the person chargeable with tax or penalty or in cases where an adverse decision is contemplated against such a person. The court found that even though the petitioner did not request a personal hearing, the authority was obligated to offer one before making an adverse decision. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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