Hearing Opportunity is Mandatory u/s 75(4) of GST Act for determination of Tax Liability by Revenue Authorities: Allahabad HC [Read Order]

The court directed that the matter be remitted back to the proper officer to provide an opportunity for a personal hearing and to pass a fresh order under statutory provisions
By Ashkar Tovarishch - On June 22, 2024 1:48 pm - 3 mins read
GST - GST act - Allahabad High Court - Tax Liability - hearing on tax liaility - Revenue Authorities - taxscan

In a significant ruling, the Allahabad High Court held that an opportunity for hearing is mandatory under Section 75(4) of the Goods and Services Tax ( GST) Act. The assessee, Eveready Industries India Ltd., filed the writ petition challenging an order passed under Section 74 of the Uttar Pradesh Goods & Service Tax Act, 2017,…

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