Unaware of Cess Liability During Early GST Implementation Period: Madras HC orders Personal Hearing on 15% Pre-deposit [Read Order]

Section 75(4) of the GST (Goods and Services Tax Act) mandates that a personal hearing be provided if an order adverse to the taxpayer is proposed to be issued
Madras HC - Implementation period - initial period of gst - Predeposit - TAXSCAN

The Madras High Court ordered the Personal Hearing as demanded by the petitioner on 15% Pre-deposit condition in matter of unaware of cess liability during the initial period of the GST implementation.  The bench of Justice Senthilkumar Ramamoorthy observed that Section 75(4) of the GST (Goods and Services Tax Act) mandates that a personal hearing…

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