Community Insights

Topic

Publish Date

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(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