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Opportunity of personal hearing must be granted even if no request is received from assessee: HC

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF SHREE SAI PALACE V/s STATE OF U.P, decided on 21-2-2024

👉 Issue:-

✔️ Is Opportunity of personal hearing compulsory in all cases?

👉 The Hon’ble High Court Judgement:-

✔️ Where no opportunity of personal hearing was given by respondent no.2-department to petitioner-assessee and respondent no.3-appellate authority had failed to correct aforesaid glaring impropriety, therefore, both order passed under Section 74 and appellate order were quashed and set aside.

Section 74 of Central Goods and Services Tax Act, 2017