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 |
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 |
Allahabad High Court Capital Graphics |
Failure to fix a specific hearing date
violates Section 75(4) and principles 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 |