Non-Speaking Order Passed Without Personal Hearing Violates Principles of Natural Justice and Is Unsustainable
Non-Speaking Order Passed Without Personal Hearing Violates Principles of Natural Justice and Is Unsustainable Issue Whether a cryptic, two-line assessment order passed in FORM GST DRC-07 without considering the assessee’s reply, providing reasons, or offering a personal hearing under Section 75 of the CGST/GGST Act, 2017 is legally sustainable. Facts Show Cause Notice: SCNs were… Read More »