Interpretation of statute - word ‘or’ is used in section 75(4) ...
GST
March 1, 2024
Interpretation of statute - word ‘or’ is used in section 75(4) of the UPGST Act, 2017 - opportunity of personal hearing was not afforded - Relying on statutory interpretation and judicial precedents, the High court affirms that the mandatory nature of providing a personal hearing is clear under Section 75(4) of the UPGST Act, 2017, irrespective of whether a request for such a hearing is made by the affected party. - The court quashes the orders passed by the authorities and directs the respondent to grant the petitioner a proper opportunity for a personal hearing before passing any further orders.
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