Personal Hearing under GST Act Mandatory not only when requested but also for Adverse Orders: Madras HC [Read Order]

The GST liability was confirmed without providing the petitioner with a personal hearing
GST Act - Madras High Court - GST Section 75(4) - Goods and Services Tax - GST updates - GST news - taxscan

In a recent and significant ruling, the Madras High Court observed that the Personal Hearing under Section 75(4) of GST Act ( Goods and Services Tax ), 2017 is mandatory not only when requested but also should be given to the proposed adverse orders. The words of the Single bench of Justice Senthilkumar Ramamoorthy states…

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