COMMUNITY INSIGHTS

Topic

Publish Date

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

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.

2025(04)LCX0198

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

2025(01)LCX0560

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.

2024(11)LCX0420

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

2024(01)LCX0066

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