GST DAILY – 174

Notice of Personal Hearing devoid if any details is invalid

The Hon’ble Chhattisgarh High Court in the case of Tata Steel Ltd. v. State of Chhattisgarh, dated  7.11. 2023

👉 Issue:-

✔️Whether the notice of personal hearing issued by the Revenue Department devoid if any details is invalid?

👉The Hon’ble High Court Judgement:-

✔️ The Petitioner was granted the opportunity for personal hearing but the details of date, time and venue of personal hearing were left blank in the Impugned Notice.

✔️ Held that, the writ petition is disposed accordingly and directed that, the Respondent Authorities should afford an opportunity of hearing to the Petitioner

Section 75(4) of the CGST Act.

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