Gayathri Agencies Vs State Tax officer
Date: March 1, 2023
Subject Matter
Granting of personal hearing is mandatory where an adverse decision is taken by the AO against the assessee
Summary
As per provisions of section 75(4) of the GST Act, 2017 granting of personal hearing is mandatory where an adverse decision is taken by the AO against the assessee. Non-granting of the same is against the principles of natural justice. Accordingly, o…
This writ petition has been filed, challenging the assessment order dated 31.10.2022 passed in respect of the assessment year 2017-18 under the GST Act 2017. 2. The petitioner has challenged the impugned assessment order on the ground of violation of principles of natural justice as the petitioner was not granted personal hearing in the impugned assessment proceedings. Section 75(4) of the GST Act…