Adverse GST Orders Quashed for No Personal Hearing: Bombay HC

Seya Industries Limited Vs State of Maharashtra and Ors. (Bombay High Court) The Bombay High Court, in Seya Industries Limited Vs State of Maharashtra and Ors., set aside GST adjudication orders on the ground that no opportunity of personal hearing was granted before passing adverse orders. The petitioner argued that the impugned orders were passed without compliance with Section 75(4) of the Central Goods and Services Tax Act, 2017, which mandates granting an opportunity of hearing where an adverse decision is contemplated or where a request for hearing is received. The impugned orders merely...