No opportunity Provided for Hearing: Kerala HC sets aside Assessment Order passed in Violative of S.75 (4) of GST Act [Read Order]

No opportunity - opportunity - No opportunity Provided for Hearing - Kerala HC - taxscan

The Kerala High Court set aside the assessment order passed in violation of section 75 (4) of the Goods and Service Tax (GST) Act, 2017. The section mandates an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision…

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