Order quashed for denying proper personal hearing u/s 75(5); matter remanded for fresh adjudication
Case-Laws
GST
HC held that the Adjudicating Authority violated principles of natural justice by passing the Order-in-Original without affording the assessee a proper personal hearing. The portal entries and note did not specify the mandatory particulars of personal hearing, namely date, time and venue, as required during ongoing proceedings under section 75(5), including before passing an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =