Order under Section 74 GST quashed for lack of personal hearing, violating Section 75(4) and natural justice principles
Case-Laws
GST
The HC held that the impugned order and show cause notice issued under Section 74 of the Gujarat GST Act were without jurisdiction and violated principles of natural justice, as no personal hearing was granted before raising the demand. The court found failure to consider the petitioner's reply and absence of opportunity for hearing contravened Section 75
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