COMMUNITY INSIGHTS
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Why Hearing the Taxpayer is Important Under GST? In any tax regime in India, there must be effective communication between the taxpayers and the departmental authorities for ensuring transparency, compliance and fairness. However, this becomes more critical under Goods and Services Tax framework, which aims to simplify the tax system while ensuring it remains vigorous and unbiased................ Read More |
25.06.2025 |
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Is Personal Hearing Mandatory Before Passing an Order? Whenever any taxable person violates any provision of the GST Act and the department serves the shown cause notice to said person. In such situation the said person has certain rights and the department has certain duties which are to be followed by the department. To provide an opportunity of personal hearing is also one of them. In this article we will discuss what GST law states about the personal hearing before passing an order................. Read More |
09.11.2024 |
CASE LAW
Authority |
One liner |
2025(08)LCX0196 Allahabad High Court Reynard Corporate Solutions Private Limited |
Personal hearing cannot precede the reply deadline; a defective SCN vitiates proceedings—order quashed with liberty to issue a fresh SCN. |
2025(04)LCX0459 Gauhati High Court Ganapati Enerprise |
The court reinforced due process under GST laws, emphasizing the necessity of a formal show cause notice and hearing. |
2025(04)LCX0433 Madhya Pradesh High Court Light Group |
Uploading notices under non-standard portal tabs without proper communication violates principles of natural justice. |
Madras High Court Axiom Gen Nxt India Private Limited |
Court set aside ex-parte order passed in violation of section 75(4) and principles of natural justice |
Kerala High Court K.A.V Shaik Rowther |
Failure to attend a scheduled hearing does not constitute denial of opportunity or breach of natural justice. |
Gauhati High Court Dihingia Motors Private Limited |
Mere summary of the SCN (DRC-01) without an actual signed SCN under Section 73(1) and without proper hearing under Section 75(4) is invalid. |
2024(05)LCX0353 Allahabad High Court Eveready Industries India Ltd. |
Order passed in non-compliance of Section 75(4) CGST Act which requires to give personal hearing is quashed. |
2024(03)LCX0492 Allahabad High Court Virat Agencies |
As per section 75(4) of the central act, before any adverse order passed in an adjudication proceeding, personal hearing must be offered to the assessee |
2024(02)LCX0016 Allahabad High Court K J Enterprises |
Opportunity of personal hearing is a mandatory requirement under Section 75(4) of the GST Act |
Allahabad High Court Primeone Work Force Private Limited |
An opportunity of hearing mandatorily required to be given if an adverse decision is contemplated u/s 75(4) GST Act |