Personal Hearing Is Mandatory Before Passing Adverse GST Order Even Without Taxpayer Request
Personal Hearing Is Mandatory Before Passing Adverse GST Order Even Without Taxpayer Request Issue Whether an opportunity of personal hearing under Section 75(4) of the CGST/DGST Act, 2017 is mandatory prior to passing an adverse adjudication order in Form GST DRC-07, even if the taxable person has not explicitly requested a hearing. Facts Background: The… Read More »