Personal Hearing Mandatory u/s 75(4) of GST Act, even if otherwise opted for: Madras HC [Read Order]

madras hc - GST Act - Personal Hearing Mandatory - taxscan

The Madras High Court observed that personal hearing is mandatory under Section 75 (4) of the Goods and Services Tax (GST) Act, even if otherwise opted for. The issue to be decided was whether the contention that the absence of a personal hearing opportunity before passing the order constitutes a violation of Section 75(4) of…

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