Opportunity for personal hearing under GST Act: Mandatory if requested, not if ignored show-cause notice.

Case-Laws – GST – Highlights – The court held that u/s 75(4) of the GST Act, an opportunity for personal hearing must be granted if requested in writing by the person liable for tax or penalty, or if an adverse decision is contemplated against such perso

Opportunity for personal hearing under GST Act: Mandatory if requested, not if ignored show-cause notice.
Case-Laws
GST
The court held that u/s 75(4) of the GST Act, an opportunity for personal hearing must be granted if requested in writing by the person liable for tax or penalty, or if an adverse decision is contemplated against such person. However, if the person chooses not to appear before the authority after receiving the show-cause notice, neither filing a reply nor requesting a

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