Opportunity of personal hearing u/s 75(4) of GST Act mandatory even if not opted by assessee

https://taxguru.in/goods-and-service-tax/opportunity-of-personal-hearing-u-s-75-4-of-gst-act-was-mandatory-even-if-otherwise-not-opted-by-assessee.html Clipped from: https://taxguru.in/goods-and-service-tax/opportunity-of-personal-hearing-u-s-75-4-of-gst-act-was-mandatory-even-if-otherwise-not-opted-by-assessee.html Gabriel India Limited Vs State Tax Officer (Madras High Court) Conclusion: Since it was mandatory on the part of the respondents to provide

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