The absence of a granted personal hearing despite an explicit request constitutes a breach of statutory provisions, warranting interference with the impugned order.
The Madras High Court, in quashing the contested Goods and Services Tax (GST) Order, has directed the authorities to conduct a personal hearing and document submission, which were previously denied despite being requested. The petitioner, a registered person under GST laws, received a show cause notice dated 23.08.2023, to which they replied on 06.12.2023. Subsequently,…
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