GST Assessment Order Nullified Due to Denial of Personal Hearing Under Section 75(4), Matter Remanded for Fresh Consideration
Case-Laws
GST
HC quashed GST assessment order dated 22.04.2024 for violation of natural justice principles under Section 75(4) of GST Act, 2017. Despite petitioner filing two detailed replies (25.01.2024 and 14.03.2024) to Form GST DRC-01 notice, respondent authority passed final order without granting mandatory personal hearing. The scheduling of hearing dates (
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