{"id":71251,"date":"2025-04-03T07:50:41","date_gmt":"2025-04-03T02:20:41","guid":{"rendered":""},"modified":"2025-04-03T07:50:41","modified_gmt":"2025-04-03T02:20:41","slug":"revenue-department-must-grant-personal-hearing-before-recovery-of-excess-itc-under-section-75-4-of-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71251","title":{"rendered":"Revenue Department Must Grant Personal Hearing Before Recovery of Excess ITC Under Section 75(4) of CGST Act"},"content":{"rendered":"<p>Revenue Department Must Grant Personal Hearing Before Recovery of Excess ITC Under Section 75(4) of CGST Act<br \/>Case-Laws<br \/>GST<br \/>The HC quashed and set aside the impugned order-in-original regarding recovery of alleged excess ITC, finding it was passed in violation of principles of natural justice and Section 75(4) of the CGST Act. The respondent authority failed to grant the petitioners a personal hearing before passing an adverse order. The matter was remanded for fresh de novo proceedings,<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87084\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Revenue Department Must Grant Personal Hearing Before Recovery of Excess ITC Under Section 75(4) of CGST ActCase-LawsGSTThe HC quashed and set aside the impugned order-in-original regarding recovery of alleged excess ITC, finding it was passed in violatio<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71251","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71251","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71251"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71251\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}