Community Insights

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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

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(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