Opportunity of hearing in ITC claim under GST: lack of personal hearing rendered alternative remedy ineffective and order quashed

Opportunity of hearing in ITC claim under GST: lack of personal hearing rendered alternative remedy ineffective and order quashedCase-LawsGSTSection 75(4) of the GST regime requires that an opportunity of hearing be granted upon receipt of a request; fail

Opportunity of hearing in ITC claim under GST: lack of personal hearing rendered alternative remedy ineffective and order quashed
Case-Laws
GST
Section 75(4) of the GST regime requires that an opportunity of hearing be granted upon receipt of a request; failure to afford a personal hearing renders the impugned action procedurally infirm and susceptible to challenge. Where the authority refusing advance rulings is hierarchically superior to the appellate authority, the alternative remedy

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