|
Authority |
One liner |
|
2025(09)LCX0006
Allahabad High Court
Bala Ji Medical Ajency |
A personal hearing fixed before expiry of
the 30-day reply period renders the SCN and resulting cancellation
unsustainable; fresh proceedings permitted. |
|
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(04)LCX0009
Allahabad High Court
S R Construction |
Demand for tax
interest and penalty mentioned in order cannot exceed the amount stated
in the SCN and it must be based on the reasons outlined in that notice:
Section 75(7) of GST Act. |
|
2025(02)LCX0341
Madras High Court
Panvo Organics Private Limited |
Order passed without providing any proper
opportunity of hearing is in violation of Section 75(4) of the GST Act,
2017. |
|
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(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(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 |
|
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 |
