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GST - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Determination of tax - Procedure prescribed u/s 75(4) of CGST ...

GST

June 22, 2023

Determination of tax - Procedure prescribed u/s 75(4) of CGST not followed - Validity of assessment order - violation of principles of natural justice - requirement of providing opportunity of personal hearing - the 1st respondent herein passed the impugned order not only in violation of mandatory provisions under sub-section (4) of Section 75 of the Act, 2017, but also in violation of the principles of natural justice. Therefore, the impugned order is liable to be set aside. - HC

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