GST Payer has Right to be heard despite forgetting to Request for Personal Hearing on GST Portal: Madras HC [Read Order]

Statutory obligation cannot be waived merely due to a technicality in the filing process.
Madras High Court - GST - GST Payer - GST Portal - TAXSCAN

The Madras High Court observed that the Goods and Services Tax ( GST ) payer has the right to be heard even after forgetting to request for personal hearing on the GST portal. A Single bench of Justice Senthil Kumar Ramamoorthy stated that “Although the petitioner was unable to check the box pertaining to personal…

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