GST-Go by the book – The Hindu BusinessLine

Clipped from: https://www.thehindubusinessline.com/business-laws/go-by-the-book/article34016733.ece

The court cited Section 75(4) of the CGST Act, which says that “an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty or where any adverse decision is contemplated against such person.” Accordingly, it directed the Assistant Commissioner to fix a date for hearing and submission and thereafter pass the final order “in accordance with law”.

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