Graziano Trasmissioni India Private Limited Vs State Of Gujarat
Date: June 23, 2022
Subject Matter
Opportunity for personal hearing must be granted where any adverse decision is contemplated even if it is not sought for in writing.
Summary
Section 75(4) of the CGST Act, 2017 provides that an opportunity of hearing is to be provided where a request is received in writing from the person chargeable with tax or penalty or where any adverse decision is contemplated against such person.The…
1. By this common order, both the petitions are being dealt with. For the purpose of adjudication, the facts are drawn from the petition being Special Civil Application No.11332/2022. 2. The present petitions under Article 226 of the Constitution of India seek to challenge the legality and validity of the Order-in-original dated 25.03.2022 along with 2 Summary Orders thereof in Form DRC-07 passed…