GST Tax not Paid : GST Notice : opportunity of personal hearing

By | November 3, 2017

Whether opportunity of personal hearing shall be granted to the person chargeable with tax or penalty or any adverse decision without any written request during adjudication proceedings?

An opportunity of hearing shall be granted 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. [ Section 75(4) of CGST Act ]]

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