GST demand confirmation dispute: denied Section 75(4) personal hearing and demand beyond notice u/s 75(7), order quashed.
Case-Laws
GST
The dominant issues were whether the adjudication confirming GST demand was vitiated by (i) denial of a statutorily mandated personal hearing under Section 75(4) and (ii) lack of jurisdiction under Section 75(7) in confirming demand beyond the show cause notice. The authority held that once a personal hearing is specifically requested, Section 75(4) imp
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