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GST - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Validity of summary order passed u/s 73 of GST Act - Personal ...

GST

November 11, 2021

Validity of summary order passed u/s 73 of GST Act - Personal hearing - Procedure to be followed as prescribed u/s 75 - As there is no disputation or disagreement, in cases of this nature, personal hearing is statutorily imperative qua sub-section (4) of Section 75 of TN-GST Act, both the writ petitions are disposed of with directions. - Matter restored back. - HC

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