ORDERS
| Order No. | Subject |
| Order No. 2/2019-GST dt. 12.03.2019 | Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017 |
CASE LAW
|
Authority |
One liner |
|
2023(11)LCX0375 Chattisgarh High Court Tata Steel Ltd |
Opportunity of personal hearing ought to be granted by the authorities to assessee before determining the tax value as per Section 75(4) of the Act of 2017. |
|
2021(01)LCX0131 Madras high court B.M.Patel & Co |
Opportunity of personal hearing be given in all cases as per section 75(4) before imposing tax or penalty |
|
2021(03)LCX0179 Madras high court Tvl. Vectra Computer Solutions |
Opportunity of personal hearing be given in all cases as per section 75(4) before imposing tax or penalty |