{"id":74891,"date":"2026-01-29T09:51:31","date_gmt":"2026-01-29T04:21:31","guid":{"rendered":""},"modified":"2026-01-29T09:51:31","modified_gmt":"2026-01-29T04:21:31","slug":"opportunity-of-hearing-in-itc-claim-under-gst-lack-of-personal-hearing-rendered-alternative-remedy-ineffective-and-order-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74891","title":{"rendered":"Opportunity of hearing in ITC claim under GST: lack of personal hearing rendered alternative remedy ineffective and order quashed"},"content":{"rendered":"<p>Opportunity of hearing in ITC claim under GST: lack of personal hearing rendered alternative remedy ineffective and order quashed<br \/>Case-Laws<br \/>GST<br \/>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<\/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=96426\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/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-74891","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74891","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=74891"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74891\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}