Personal hearing is mandatory under Section 75(4) before passing of order
Last updated: 05 October 2024
Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court, Lucknow Bench in the case of M/s. Eveready Industries India Limited v. State of UP [Writ Tax No. 114 of 2024 dated May 31, 2024] allowed the writ petition and held that it is mandatory to grant opportunity of a personal hearing and stated that the word "personal" is intended to be added before the word hearing in Section 75(4) of the Central Goods and Services Tax Act ("the CGST Act") which was erroneously left out at the time of drafting.
Citation :
Writ Tax No. 114 of 2024 dated May 31, 2024
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Bimal Jain
Published in GST
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