Personal Hearing Opportunity Mandatory, Even without request from Person Chargeable with Tax or Penalty u/s 75(4) of UPGST Act: Allahabad HC [Read Order]
The personal hearing, essential for procedural fairness and natural justice, allows individuals to present their case, address allegations, and discuss concerns directly with decision-makers
By Navasree A.M - On February 4, 2024 9:29 am - 2 mins read
“Even if no request is received from the person chargeable with tax or penalty, an opportunity of personal hearing must be granted if any adverse decision is contemplated against such person,” ruled Justice Shekhar B. Saraf of Allahabad High Court. A Single bench observed that “Personal hearing provides a forum for nuanced discussion and exploration…
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