Bombay HC Quashes GST Order for SCN Lacking Personal Hearing Details

Jai Durga Security Force Vs Finance Department (Bombay High Court)

The Bombay High Court, in the matter concerning Jai Durga Security Force versus the Finance Department, addressed the legality of an adjudication order passed under the CGST/MGST Act, 2017. The petitioner challenged the order on the ground that no proper personal hearing was provided before the adverse decision was made, invoking Section 75(4) of the Act, which mandates an opportunity of hearing when an adverse decision is contemplated. The issue arose from a show-cause notice issued by the Assistant Commissioner of

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